642.11 LI

CH-VD

Art. 84 LOI sur les impôts directs cantonaux (LI) - Définition de la personne morale [ 12, 45 ]

Partie III, Titre I, Chapitre I

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Art. 84 LI · Définition de la personne morale [ 12, 45 ]

1. Les personnes morales soumises à l'impôt sont

a. les sociétés de capitaux (sociétés anonymes, sociétés en commandite par actions, sociétés à responsabilité limitée) et les sociétés coopératives;

b. les associations, fondations et autres personnes morales.

2. Les placements collectifs qui possèdent des immeubles en propriété directe au sens des articles 58 ou 118a de la loi fédérale du 23 juin 2006 sur les placements collectifs de capitaux (LPCC) sont assimilés aux autres personnes morales. Les sociétés d'investissement à capital fixe au sens de l'article 110 LPCC sont imposées comme des sociétés de capitaux.

3. Les personnes morales étrangères ainsi que les sociétés commerciales et les communautés étrangères de personnes sans personnalité juridique sont assimilées aux personnes morales suisses dont elles se rapprochent le plus par leur forme juridique ou leur structure effective.

← Art. 83 LI sur les impôts directs cantonaux (LI) - Objet de la loi Art. 85 LI →

Décisions judiciaires appliquant cette disposition (9)

VPB 04-2347-519 (Art. 84 al. 2 LIFD)

Swiss Employee Share Scheme Taxation Reform

This provision is cited for adding employee shares and options to the list of payments subject to withholding tax, particularly for foreign employees not holding a settlement permit.

100 2022 325 · be (Art. 84 f. DBG)

Erotic Establishment Operator Withholding Tax Liability

Cited as part of the legal basis for the Tax Administration's jurisdiction regarding federal withholding tax.

100 2023 65 · be (Art. 84 f. DBG)

Tax Appeal Commission Ruling on Withholding Tax Liability for Sex Workers' Employer

Cited as a basis for the Tax Administration's jurisdiction regarding federal direct tax.

PVG 2008 17 · gr (Art. 84 Abs. 2 DBG)

Taxation of In-Kind Benefits for Foreign Construction Workers Residing On-Site

Cited as defining accommodation and meals as taxable natural income, supporting the decision to subject the payments to withholding tax.

PVG 2008 17 · gr (Art. 84 Abs. 3 DBG)

Taxation of In-Kind Benefits for Foreign Construction Workers Residing On-Site

Cited in conjunction with Art. 16 Abs. 2 DBG to qualify the payments as taxable natural income (Lohnbestandteil) subject to withholding tax.

A 2008 24 · gr (Art. 16 Abs. 2 i.V. mit Art. 84 Abs. 3 DBG)

Tax Assessment Appeal Dismissed: Reimbursed Worker Housing and Meals Deemed Taxable Income

The court qualified the payments as taxable deemed income (natural wage component) based on these provisions.

A 2008 24 · gr (Art. 84 Abs. 3 DBG)

Tax Assessment Appeal Dismissed: Reimbursed Worker Housing and Meals Deemed Taxable Income

The court noted the limited binding nature of AHV valuation principles for tax purposes, referencing this article.

VPB 2003.1960 (Art. 84 et 88, al. 1, LIFD)

Tax Law Amendment: Postponement of Couple and Family Taxation and Stamp Duty Provisions

Cited to explain the obligation for employers to withhold source tax and the potential difficulties with retroactive application.

SB.1999.00078 · zh (Art. 84 lit. II DBG)

Federal Withholding Tax on Bonus Payment to Former Resident

Cited in relation to the taxation of income from employment.