The English language version is created automatically. The text may therefore contain linguistic and terminological errors.
Understood
Feedback

Withholding tax and debt capital, including the planned revision of the Withholding Tax Act

Zitiervorschlag:
Thomas Jaussi
,
Marian Inäbnit
,
,
,
Verrechnungssteuer und Fremdkapital unter Einschluss der geplanten Revision des Verrechnungssteuergesetzes
,
in zsis)
2
/
2021
,
A
6
,
N
 [...]
(abrufbar unter: publ.zsis.ch/A
6
-
2021
)
Erstpublikation:
Thanks a lot. You have successfully registered for the )zsis-newsletter.
You are already registered for our newsletter with this e-mail address. If you are not sure or have a question about registration, please write to hello@zsis.ch.
You do not have a subscription yet? Register here free of charge.
Forgotten your password?

JavaScript is not activated in your web browser

Please activate JavaScript so that you can read the contents of zsis) in full text.

Here you will find instructions on how to enable JavaScript in your web browser. If you have any questions, please feel free to write to hello@zsis.ch.

<div id="ftn1"> <p><a title="" href="#_ftnref1" name="_ftn1"><sup>01</sup></a> <a href="https://www.fedlex.admin.ch/eli/cc/1966/371_385_384/de" target="_blank" rel="noopener">Federal Act of 13 October 1965 on Withholding Tax (SR 642.21)</a>.</p> </div> <div id="ftn2"> <p><sup><a title="" href="#_ftnref2" name="_ftn2">02</a></sup> <a href="https://www.fedlex.admin.ch/eli/cc/2006/822/de" target="_blank" rel="noopener">Federal Act of 23 June 2006 on Collective Investment Schemes (SR 951.31)</a>.</p> </div> <div id="ftn3"> <p><sup><a title="" href="#_ftnref3" name="_ftn3">03</a></sup> Federal Tax Administration, which is exclusively responsible for levying the withholding tax.</p> </div> <div id="ftn4"> <p><sup><a title="" href="#_ftnref4" name="_ftn4">04</a></sup> <a href="https://www.fedlex.admin.ch/eli/cc/1966/1585_1641_1624/de" target="_blank" rel="noopener">Ordinance of 19 December 1966 on Withholding Tax (SR 642.211)</a>.</p> </div> <div id="ftn5"> <p><sup><a title="" href="#_ftnref5" name="_ftn5">05</a></sup> Cf. <a href="https://www.fedlex.admin.ch/eli/cc/1966/1585_1641_1624/de#art_14_a" target="_blank" rel="noopener">art. 14a withholding tax ordinance</a>.</p> </div> <div id="ftn6"> <p><sup><a title="" href="#_ftnref6" name="_ftn6">06</a></sup> See Jaussi Thomas/Hofer Olivia/Inäbnit Marian: Die neue Verrechnungssteuer - Geplanter Wechsel vom Schuldner- zum Zahlstellenprinzip, Novità fiscali, 2020 (ed.sp.), ISSN 2235-4573, pp. 23-29.</p> </div> <div id="ftn7"> <p><a title="" href="#_ftnref7" name="_ftn7"><sup>07</sup></a> Automatic exchange of information.</p> </div> <div id="ftn8"> <p><sup><a title="" href="#_ftnref8" name="_ftn8">08</a></sup> Cf. heading 3 on interest on borrowed capital as a withholding tax object.</p> </div>
Footnotes / further notes:

Please change your browser!

Microsoft Internet Explorer uses outdated web standards and is no longer supported by our platform. For an optimal display of the zsis) we recommend that you use one of the following browsers.
For more information about the outdated technology of Internet Explorer and the resulting risks, please visit the blog of Chris Jackson (Principal Program Manager at Microsoft).