Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/36935

This text was translated from EN into Rumantsch Grischun.

Swiss paying agents levy a final withholding tax on capital income in accordance with the applicable agreement. Where a Swiss paying agent becomes aware of the death of a relevant person, it shall freeze the relevant assets of which the relevant person was the beneficial owner and levy a final withholding tax in accordance with the applicable agreement.

Las cassas svizras incasseschan ina taglia indemnisanta sin entradas da chapital tenor la cunvegna applitgabla. Ellas blocheschan las valurs da facultad d’ina persuna pertutgada, uschespert ch’ellas survegnan enconuschientscha da sia mort, ed incasseschan ina taglia indemnisanta tenor la cunvegna applitgabla.