In its session of 29 May 2018, the National Council approved an amendment to the VStG proposed by the Federal Council concerning the conditions for the refund of withholding taxes.
According to the dispatch on an amendment to the Withholding Tax Act of 28 March 2018, the right to a refund of the withholding tax in the event of failure to make a declaration in the tax return will no longer be forfeited if a subsequent declaration is made or the tax authorities offset the benefit. The prerequisite is that the subsequent declaration or set-off is made before the deadline for objection to the assessment and the original non-declaration was negligent (cf. our contribution of 8 April 2018).
The Committee for Economic Affairs and Taxes of the National Council (WAK-N) recommended that the bill be accepted and at the same time proposed amendments to it. In particular, it should be possible for subsequent declaration and offsetting to take place while the assessment, audit or post-taxation procedure is still ongoing or has not yet been completed. Furthermore, the regulation is to apply to claims that have arisen since 1 January 2014 and have not yet been legally concluded. If no referendum is held, the amendments to the law should enter into force on 1 January 2019.
The National Council (first-treating council) accepted the motions of the WAK-N in its meeting of 28 May 2018.
The minutes of the National Council meeting are available here.
