Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/36971

This text was translated from EN into Rumantsch Grischun.

Where the applicable agreement provides for a tax finality payment, the Swiss paying agent shall deduct a tax finality payment on the basis of assessment used for the retention under the Agreement on the Taxation of Savings. It shall correspond to the difference between the tax rate set out in the agreement and the rate of the retention.  The tax finality payment shall be calculated and deducted in Swiss francs. Where the interest payment is paid in another currency, it shall be converted using the rate applicable on the date of client settlement. Swiss paying agents shall transfer the tax finality payments levied to the FTA annually no later than 31 March of the year following the interest payment. The FTA shall transfer the tax finality payments received to the competent authorities of the partner states annually no later than six months after the end of the Swiss tax year. Articles 14 and 18 apply mutatis mutandis. SR 0.641.926.81

Sche la cunvegna applitgabla prevesa in pajament d’indemnisaziuns, deducescha la cassa svizra in pajament d’indemnisaziuns da la basa da calculaziun per la retenziun da taglia tenor la Cunvegna davart l’imposiziun dals tschains. Quest pajament correspunda a la differenza tranter la tariffa da taglia previsa en la cunvegna e la tariffa da taglia da la retenziun da taglia. Il pajament d’indemnisaziuns vegn calculà e deducì en francs. Sch’ils tschains vegnan pajads en valuta estra, vegnan els convertids en francs per il curs dal di dal rendaquint cun il client. Las cassas svizras transfereschan annualmain a la AFT ils pajaments d’indemnisaziuns pajads fin il pli tard ils 31 da mars da l’onn che suonda il pajament dals tschains. La AFT transferescha annualmain a las autoritads cumpetentas dals stadis partenaris ils pajaments d’indemnisaziuns retschavids fin il pli tard 6 mais suenter la fin da l’onn fiscal svizzer. Ils artitgels 14 e 18 èn applitgabels tenor il senn. SR 0.641.926.81