Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/36967

This text was translated from EN into Rumantsch Grischun.

For the purposes of this Act:a. capital income is income and gains on movable capital assets that are taxable under the applicable agreement;b. the partner state is the contracting state with which Switzerland has entered into an agreement;c. a one-off payment is one of two options available for tax regularisation of an existing business relationship with a Swiss paying agent, consisting of a one-off lump-sum tax levy;d. the contracting party is the holder of an account or deposit with a Swiss paying agent containing relevant assets that fall under the scope of the applicable agreement and of which a relevant person is the beneficial owner;e. an authorised person is a person under the applicable agreement who is entitled to choose between final withholding tax or disclosure in the case of an inheritance, or a person who is legally or contractually authorised to represent that person;f. a tax finality payment is a supplementary amount levied under the applicable agreement in addition to the retention under the Agreement on the Taxation of Savings between Switzerland and the EU (“Agreement on the Taxation of Savings”). The terms used in this Act are to be understood in accordance with the respective applicable agreement. This concerns in particular the following terms:a. Swiss paying agent;b. relevant person;c. appointed date;d. competent authority;e. relevant assets;f. account or deposit.  Agreement of 26 October 2004 between the Swiss Confederation and the European Community providing for measures equivalent to those laid down in Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (SR 0.641.926.81).

En questa lescha signifitgeschan las suandantas noziuns il sequent:a. entradas da chapital: retgavs e gudogns da chapital che derivan da la facultad da chapital movibla e ch’èn suttamess a la taglia tenor la cunvegna applitgabla;b. stadi partenari: stadi cun il qual la Svizra ha fatg ina cunvegna;c. pajament unic: ina da las duas opziuns per regularisar fiscalmain ina relaziun commerziala cun ina cassa svizra, che consista d’in pajament unic d’in import da taglia pauschal;d. part contractanta: persuna ch’è titulara d’in conto u d’in deposit tar ina cassa svizra, en relaziun cun valurs da facultad suttamessas a la cunvegna applitgabla, da las qualas ina persuna pertutgada ha effectivamain il dretg d’utilisaziun;e. persuna autorisada: persuna che ha tenor la cunvegna applitgabla il dretg da tscherner en cas d’ierta tranter la taglia indemnisanta e l’annunzia, u persuna ch’è autorisada da represchentar questa persuna tenor la lescha u sin basa d’in contract;f. pajament d’indemnisaziuns: import che vegn incassà tenor la cunvegna applitgabla supplementarmain a la retenziun da taglia tenor la Cunvegna davart l’imposiziun dals tschains Svizra-CE (Cunvegna davart l’imposiziun dals tschains). Las noziuns duvradas en questa lescha èn d’interpretar tenor il senn da la cunvegna applitgabla en il singul cas. Quai pertutga cunzunt las suandantas noziuns:a. cassa svizra;b. persuna pertutgada;c. di da referenza;d. autoritad cumpetenta;e. valurs da facultad;f. conto u deposit. Cunvegna dals 26 d’oct. 2004 tranter la Confederaziun svizra e la CE concernent regulaziuns equivalentas a las regulaziuns fixadas en la directiva dal Cussegl 2003/48/CE dals 3 da zercl. 2003 davart l’imposiziun dals tschains (SR 0.641.926.81).