Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/36995

This text was translated from EN into Rumantsch Grischun.

Where the applicable agreement provides for an upfront payment, Swiss paying agents shall arrange for the formation of an implementation vehicle which shall manage on their behalf all rights and administrative obligations arising in conjunction with the execution of the upfront payment. The implementation vehicle shall not be liable for obligations under the applicable agreement and this Section, subject to the provisions of paragraph 3. It shall inform the FTA of all facts of relevance to the implementation of this Section. The Federal Council shall specify the date on which the upfront payment to the FTA becomes due. It shall also specify the deadline by which the implementation vehicle shall issue an irrevocable loan commitment to the FTA. Where the amount of the irrevocable loan commitment is lower than the upfront payment set out in the applicable agreement, the implementation vehicle shall inform the FTA, before expiry of this deadline, which Swiss paying agents have participated and how much they have contributed to the upfront payment.  Where the upfront payment set out in the applicable agreement has not been paid in full by the deadline set by the Federal Council, the FTA shall issue the payment orders necessary for timely execution of the upfront payment. It shall issue payment orders to Swiss paying agents accounting for more than 0.5% of the retention levied under the Agreement on the Taxation of Savings in relation to the partner state. The share determined on the basis of the last statistics furnished by paying agents to the FTA prior to the applicable agreement being signed is decisive. The upfront payment shall be divided among these paying agents based on their respective share. The FTA shall not issue any payment orders to those paying agents participating in the implementation vehicle if the contribution made by the implementation vehicle fully covers the total contributions payable by such paying agents to the upfront payment. Otherwise, the FTA shall deduct the contribution already paid by a paying agent from the corresponding payment order, provided that it has reliable knowledge that the contribution has been paid. The FTA shall transfer to the Swiss paying agents or the implementation vehicle the amount of the one-off payments offset against the upfront payment in proportion to their share in the upfront payment. SR 0.641.926.81

Sche la cunvegna applitgabla prevesa in pajament anticipà, procuran las cassas svizras ch’i vegnia fundada ina societad da transacziun che surpiglia ils dretgs e las obligaziuns administrativas da las cassas svizras en connex cun la prestaziun dal pajament anticipà. Cun resalva da l’alinea 3 na sto la societad da transacziun betg star buna per obligaziuns che resultan da la cunvegna applitgabla e da questa part da la lescha. Ella sto infurmar la AFT davart tut ils fatgs ch’èn relevants per realisar questa part da la lescha. Il Cussegl federal fixescha il termin ch’il pajament anticipà sto vegnir prestà a la AFT. Plinavant fixescha el il termin, entaifer il qual la societad da transacziun sto dar in consentiment da credit irrevocabel envers la AFT. Sche l’import dal consentiment da credit irrevocabel è pli pitschen che l’import fixà en la cunvegna applitgabla, sto la societad da transacziun communitgar a la AFT entaifer quest termin, cun tge summa che tge cassas svizras sa participeschan al pajament anticipà. Sche l’import previs en la cunvegna applitgabla n’è betg vegnì pajà dal tuttafatg il di da scadenza fixà dal Cussegl federal, decretescha la AFT las disposiziuns da pajament necessarias per pudair prestar il pajament anticipà entaifer il termin fixà. La AFT decretescha disposiziuns da pajament envers cassas svizras cun quotas da passa 0,5 pertschient da la retenziun da taglia incassada areguard il stadi partenari tenor la Cunvegna davart l’imposiziun dals tschains. Decisiva è la quota sin basa da las ultimas indicaziuns statisticas che las cassas han furnì a la AFT avant la suttascripziun da la cunvegna applitgabla. L’import dal pajament anticipà vegn repartì sin questas cassas a norma da lur quota. La AFT na decretescha naginas disposiziuns da pajament envers quellas cassas che sa participeschan a la societad da transacziun, sche l’import pajà da la societad da transacziun cuvra dal tuttafatg la summa da las contribuziuns al pajament anticipà che tutgan a questas cassas. Cas cuntrari deducescha la AFT da la disposiziun da pajament la contribuziun ch’ina cassa ha gia pajà, uschenavant che la AFT ha infurmaziuns fidaivlas davart il pajament da la contribuziun. La AFT transferescha a las cassas svizras u a la societad da transacziun tenor lur quota al pajament anticipà l’import dals pajaments unics ch’èn vegnids cumpensads cun il pajament anticipà. SR 0.641.926.81