642.21
VSTGLIALIP
CH
CH
Art. 22 Bundesgesetz vom 13. Oktober 1965 über die Verrechnungssteuer (VStG)
VStG; Zweiter Abschnitt: Steuerrückerstattung; A. Rückerstattung der Steuer auf Kapitalerträgen und auf Gewinnen aus Geldspielen sowie aus Lotterien und Geschicklichkeitsspielen zur Verkaufsförderung ; II. Berechtigte; 1. Natürliche Personen; a. Anspruch
Art. 22 VStG
Natürliche Personen haben Anspruch auf Rückerstattung der Verrechnungssteuer, wenn sie bei Fälligkeit der steuerbaren Leistung im Inland Wohnsitz hatten.
Die Verordnung regelt den Rückerstattungsanspruch natürlicher Personen, die infolge blossen Aufenthalts zur Entrichtung von Einkommens- oder Vermögenssteuern des Bundes, eines Kantons oder einer Gemeinde verpflichtet sind; sie kann, wo besondere Verhältnisse es rechtfertigen, die Rückerstattung auch für andere Fälle vorsehen.
Gerichtsentscheide zu dieser Bestimmung (12)
A 2023 4 · zg (Art. 22 Abs. 2 VStG)
Taxpayer Withholding Tax Refund Forfeiture and Remand for Factual Clarification
Cited in the reasoning by the appellant but not explicitly in the final dispositive orders.
2021 · zh (Art. 22 Abs. 1 VStG)
Taxpayer Refund Claim Upheld for Withholding Tax on Deemed Distributions
Cited as the requirement that natural persons must reside in Switzerland at the time the taxable payment is due to claim a refund.
FI.2019.0165 · vd (Art. 22 al. 1 LIA)
Taxpayers' Obligation to Restitute Wrongly Refunded Withholding Tax After Emigration
Cited as the legal basis for determining if the advance tax refund was wrongly granted, as the condition of Swiss domicile at the due date was not met.
A-6170/2010 (Art. 22 al. 1 LIA)
Company Liquidation vs. Simplified Declaration for Withholding Tax
Used to establish the condition of domicile in Switzerland for the right to a tax refund.
A-674/2008 (Art. 22 al. 1 LIA)
Liquidator's Withholding Tax Liability on Incomplete Liquidation Surplus Distribution
Specifies the condition of domicile in Switzerland at the time of taxable benefit accrual for tax reclaim.
I.2.2006.42 · sg (Art. 22 Abs. 1 VStG)
Taxpayer Appeal on Withholding Tax Refunds Denied for Late Submission of Evidence
This provision establishes the right to a refund for resident natural persons.
I.2.2006.42 · sg (Art. 22 Abs. 1 VStG)
Taxpayer Withholding Tax Refund Appeal with Costs Penalty
Cited to establish the condition of residency for the right to a refund.
VPB 2000.770 (Art. 22 LIA)
Condominium Associations' Withholding Tax Refund Claim
Cited to establish the condition that the taxpayer must be domiciled in Switzerland at the time the taxable income is due for a refund.
FI.1995.0083 · vd (art. 22 LIA)
Administrators' Appeal of Refused Withholding Tax Reimbursement Due to Time-Barred Claim
Cited in the reasoning as defining the beneficiary of the right to reimbursement (l'ayant droit).
FI.1995.0002 · vd (Art. 22 LIA)
Taxpayer Forfeits Withholding Tax Refund Due to Failure to Timely Declare Income
Cited in the legal reasoning section concerning the cumulative conditions for reimbursement, although not explicitly in the dispositive orders.
52.2016.592 · ti (art. 22 LIA)
Cantonal Craft Registration Requirements Violate Federal Internal Market Act
Cited as the threat of criminal proceedings for non-registration, highlighting the restrictive nature of the registration requirement.
87.top · bl (Art. 22 Abs. 1 VStG)
Heirs Abroad Denied Withholding Tax Refund Without Domestic Residence
The court cited this provision to state that domestic residency is a prerequisite for an heir to personally meet the requirements for a refund of withholding tax.