Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/37003

This text was translated from EN into Rumantsch Grischun.

Where the executed upfront payment cannot be fully offset against one-off payments, the FTA shall issue the necessary payment orders. These shall be addressed to Swiss paying agents accounting for more than 0.01% 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 part of the upfront payment that is not offset shall be divided among these paying agents based on their respective share. Where a paying agent has contributed to the upfront payment, the difference between this contribution and the amounts transferred in accordance with Article 26 paragraph 7 shall be deducted from this share. The FTA shall transfer the amounts collected to the paying agents such that they cover the shortfall in accordance with their shares under paragraph 1. Article 38 applies mutatis mutandis. SR 0.641.926.81

Sch’il pajament anticipà prestà na po betg vegnir cumpensà dal tuttafatg cun pajaments unics, decretescha la AFT las disposiziuns da pajament necessarias. Quellas sa drizzan a cassas svizras cun quotas da passa 0,01 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 betg cumpensà vegn repartì sin questas cassas tenor lur quota. Sch’ina cassa ha prestà ina contribuziun al pajament anticipà, vegn la differenza tranter questa contribuziun ed ils imports transferids tenor l’artitgel 26 alinea 7 deducida da questa quota. La AFT transferescha ils imports incassads a las cassas da maniera che quellas surpiglian la perdita tenor lur quota tenor l’alinea 1. L’artitgel 38 è applitgabel tenor il senn. SR 0.641.926.81