642.211
VSTVOIAOIPREV
CH
CH
Art. 24 Verordnung vom 19. Dezember 1966 über die Verrechnungssteuer (VStV)
VStV; Erster Titel: Steuererhebung; Zweiter Abschnitt: Steuer auf Kapitalerträgen; B. Steuer auf dem Ertrag von Aktien, Stammanteilen an Gesellschaften mit beschränkter Haftung, Genossenschaftsanteilen, Beteiligungsscheinen von Genossenschaftsbanken und Genussscheinen ; III. Meldung statt Steuerentrichtung; 1. Fälle
Art. 24 VStV
Der Gesellschaft oder Genossenschaft kann auf Gesuch hin gestattet werden, ihre Steuerpflicht durch Meldung der steuerbaren Leistung zu erfüllen (Art. 20 VStG): a. wenn die anlässlich einer amtlichen Kontrolle oder Buchprüfung geltend gemachte Steuer eine Leistung betrifft, die in einem Vorjahre fällig geworden ist; b. bei der Ausgabe oder Nennwerterhöhung von Aktien, Gesellschafts- oder Genossenschaftsanteilen zulasten der Reserven der Gesellschaft oder Genossenschaft (Gratisaktien u. dgl.); c. bei der Ausrichtung von Naturaldividenden oder des Liquidationsüberschusses durch Abtretung von Aktiven; d. bei der Verlegung des Sitzes ins Ausland.
Das Meldeverfahren ist in allen Fällen nur zulässig, wenn feststeht, dass die Personen, auf die die Steuer zu überwälzen wäre (Leistungsempfänger), nach dem VStG oder dieser Verordnung Anspruch auf Rückerstattung dieser Steuer hätten, und wenn ihre Zahl zwanzig nicht übersteigt.
Gerichtsentscheide zu dieser Bestimmung (19)
BGE 115 IB 274 (Art. 24 Abs. 1 lit. a VStV)
De facto liquidation of a holding company triggers withholding tax on liquidation surplus distributed to shareholders; liquidator liability attaches to directors negotiating or signing undervalued asset sales, not to subordinate advisors.
Procedural basis for the company's request for the reporting procedure, which was denied.
BGE 115 IB 274 (Art. 24 Abs. 2 VStV)
De facto liquidation of a holding company triggers withholding tax on liquidation surplus distributed to shareholders; liquidator liability attaches to directors negotiating or signing undervalued asset sales, not to subordinate advisors.
Basis for denying the reporting procedure because the refund claims of the recipients were not clearly established.
A-2485/2024 (Art. 24 Abs. 1 Bst. a VStV)
Taxable Benefit Found in Shareholder's Transfer of Patient Base
Relates to the conditions for the reporting procedure in cases of official controls or audits.
A-2485/2024 (Art. 24 Abs. 2 VStV)
Taxable Benefit Found in Shareholder's Transfer of Patient Base
Relates to the conditions for the reporting procedure, including the right to a refund.
A-416/2017 (Art. 24 Abs. 1 Bst. a VStV)
Shareholder's Improper Tax Declaration Prevents Company's Withholding Tax Reporting
This article provides the legal basis for the reporting procedure in cases where the tax is claimed during an official audit or tax review for a prior year.
A-416/2017 (Art. 24 Abs. 2 VStV)
Shareholder's Improper Tax Declaration Prevents Company's Withholding Tax Reporting
This article stipulates that the reporting procedure is only permissible if the recipients of the payment have a right to a refund and their number does not exceed 20.
A-6170/2010 (Art. 24 al. 2 OIA)
Company Liquidation vs. Simplified Declaration for Withholding Tax
Used to refuse the 'procedure de declaration' because the beneficiaries of the liquidation surplus were not entitled to a tax refund.
A-674/2008 (Art. 24 al. 1 OIA)
Liquidator's Withholding Tax Liability on Incomplete Liquidation Surplus Distribution
Lists exhaustive situations where a company can declare taxable benefits instead of paying tax.
A-674/2008 (Art. 24 al. 2 OIA)
Liquidator's Withholding Tax Liability on Incomplete Liquidation Surplus Distribution
Sets the conditions for admitting the declaration procedure, including the beneficiary's right to reclaim tax and the number of beneficiaries.
A-4286/2007 (Art. 24 Abs. 2 VStV)
Cooperative's Reporting Procedure for Member Benefits Denied Due to Forfeited Refund Rights
The reporting procedure is not permissible if the recipients' right to reimbursement is not certain or if their number exceeds twenty.
A-4216/2007 (Art. 24 al. 1 let. c OIA)
Company's Share Sale and Undisclosed Owner Prevent Tax Declaration Payment
Cited as a situation where the declaration procedure is admissible in case of liquidation surplus distribution.
A-4216/2007 (Art. 24 al. 2 OIA)
Company's Share Sale and Undisclosed Owner Prevent Tax Declaration Payment
Cited as a condition for granting the declaration procedure, requiring the right to a refund.
A-687/2008 (Art. 24 Abs. 1 Bst. a VStV)
Company's Tax Assessment Reduced After Initial Non-Cooperation
Cited as the basis for allowing tax settlement by notification when the tax relates to a prior year identified during an audit.
A-687/2008 (Art. 24 Abs. 2 VStV)
Company's Tax Assessment Reduced After Initial Non-Cooperation
Cited as a prerequisite for the notification procedure, requiring proof of the recipient's entitlement to a refund.
A-1486/2006 (Art. 24 Abs. 1 Bst. a VStV)
Shareholder Loan Write-Off Denied Simplified Tax Reporting
Applied to determine the conditions under which the reporting procedure for withholding tax is permissible.