Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/37011

This text was translated from EN into Rumantsch Grischun.

Those who qualify as a Swiss paying agent under an agreement and hold relevant assets of a relevant person shall register of their own accord with the Swiss Federal Tax Administration (FTA). The registration of Swiss paying agents shall include:a. their name (company name) and place of domicile or residence. Legal entities or companies without legal personality that are based abroad according to their articles and sole proprietors resident abroad shall state their name (company name), their principal place of business and the address of their managers in Switzerland;b. the nature of their business;c. the date of commencement of business. Any person who no longer qualifies as a Swiss paying agent shall inform the FTA for de-registration.

Mintga cassa svizra ch’è definida sco tala tenor ina cunvegna e ch’administrescha valurs da facultad d’ina persuna pertutgada, sto s’annunziar da sasezza tar l’Administraziun federala da taglia (AFT). Cun l’annunzia sto la cassa svizra inditgar:a. ses num (sia firma) e sia sedia u ses domicil; sch’i sa tracta d’ina persuna giuridica u d’ina societad senza persunalitad giuridica cun sedia statutara a l’exteriur u d’ina interpresa singula cun domicil a l’exteriur: il num (la firma), il lieu da la sedia principala e l’adressa da la direcziun en Svizra;b. il gener da sia activitad;c. la data ch’ella ha cumenzà sia activitad. Sch’ina cassa svizra terminescha sia activitad, sto ella annunziar quai a la AFT.