Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/118793

This text was translated from EN into Rumantsch Grischun.

The Swiss paying agent shall be entitled to a refund of the anticipatory tax on capital income from which a final withholding tax has been deducted in accordance with the applicable agreement. An exception shall be made for the non-recoverable anticipatory tax (residual tax) in accordance with the double taxation agreement between Switzerland and the country of residence of the relevant person. The Swiss paying agent shall claim a refund of the anticipatory tax from the FTA in its own name and on the account of the relevant person. It may not issue to the relevant person a certificate regarding the deduction of the anticipatory tax.

La cassa svizra ha il dretg sin restituziun da la taglia anticipada areguard entradas da chapital, da las qualas ina taglia indemnisanta è vegnida deducida tenor la cunvegna applitgabla. Resalvada resta la taglia anticipada betg restituibla (taglia residuala) tenor la cunvegna davart l’imposiziun dubla da taglia tranter la Svizra ed il stadi da domicil da la persuna pertutgada. La cassa svizra pretenda enavos da la AFT la taglia anticipada en agen num ed a quint da la persuna pertutgada. Ella na dastga emetter nagina attestaziun davart la deducziun da la taglia anticipada per la persuna pertutgada.