Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/36923

This text was translated from EN into Rumantsch Grischun.

This Act governs the implementation of agreements on cooperation in the area of taxation, in particular:a. the tax regularisation of relevant assets held with Swiss paying agents;b. the levying of a final withholding tax on capital income and disclosure of such capital income;c. the levying of a final withholding tax on inheritances and disclosure of such inheritances;d. measures to safeguard the agreement's purpose;e. penalties for failure to comply with the applicable agreement and with this Act;f. procedures. It applies to the agreements set out in the Annex. Switzerland may enter into agreements with any country, particularly those with which it has signed an investment protection agreement. It is subject to the derogations of individual applicable agreements.

Questa lescha regla la realisaziun da cunvegnas davart la collavuraziun en il sectur fiscal, cunzunt:a. la regularisaziun fiscala da valurs da facultad tar cassas svizras;b. l’incassament d’ina taglia indemnisanta sin entradas da chapital e l’annunzia da questas entradas da chapital;c. l’incassament d’ina taglia indemnisanta en cas d’ierta e l’annunzia da quests cas d’ierta;d. la garanzia da l’intent da la cunvegna;e. ils chastis per cuntravenziuns cunter la cunvegna applitgabla e cunter questa lescha;f. las proceduras. Ella vala per las cunvegnas tenor l’agiunta. La Svizra po far cunvegnas cun tut ils pajais, cunzunt cun pajais, cun ils quals ella ha fatg ina cunvegna davart la protecziun da las investiziuns. Resalvadas restan las disposiziuns divergentas da la cunvegna applitgabla en il cas singul.