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SR 642.21 (VStG)

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642.21 — Bundesgesetz vom 13. Oktober 1965 über die Verrechnungssteuer (Verrechnungssteuergesetz, VStG)

Inkrafttreten
01.01.1967
Rechtsgebiet
Bundesgesetz vom 13. Oktober 1965 über die Verrechnungssteuer (Verrechnungssteuergesetz, VStG)
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BGE 151 II 682024-08-12
13 Art.
2 4 21 33 34 38 47 48 54 57
2C_404/20152016-09-15
12 Art.
1 4 6 9 10 14 21 24 25 26
2C_689/20112012-11-23
10 Art.
4 10 11 12 14 15 16 20 30 31
2C_896/20082009-10-30
10 Art.
10 14 16 21 24 25 30 32 51 4a
BGE 151 II 8272025-03-21
9 Art.
4 5 12 17 18 19 34 39 40
2C_418/20192019-09-12
9 Art.
23 52 53 54 56 57 58 59 70d
2C_224/20092010-03-12
8 Art.
1 10 14 21 22 23 30 32
2C_597/20162017-08-10
8 Art.
1 4 9 10 11 13 20 21
2C_699/20092010-05-04
8 Art.
1 21 22 23 30 52 57 58
2C_638/20212022-06-10
8 Art.
12 14 16 17 23 47 61 70d

Art. 1

13 Urteile
BGE 136 II 332009-10-08 ↗
BGE 113 IB 1281987-07-10 ↗
9C_687/20242025-09-25
9C_556/20232024-05-16
2C_123/20162017-11-21
2C_597/20162017-08-10
2C_404/20152016-09-15
2C_1083/20142015-11-20
2C_85/20152015-09-16
2C_730/20132014-02-04
2C_699/20092010-05-04
2C_224/20092010-03-12
2C_69/20092009-07-13

Art. 2

5 Urteile
BGE 151 II 682024-08-12 ↗
BGE 150 II 3692024-06-06 ↗
BGE 136 II 332009-10-08 ↗
BGE 110 IV 541984-05-17 ↗
BGE 107 IB 981965-10-13 ↗

Art. 4

45 Urteile
BGE 151 II 8272025-03-21 ↗
BGE 151 II 682024-08-12 ↗
BGE 136 II 332009-10-08 ↗
BGE 126 II 492000-01-31 ↗
BGE 122 V 1781996-04-10 ↗
BGE 120 IB 4171994-12-09 ↗
BGE 119 IB 4311993-10-15 ↗
BGE 118 IB 3171992-10-29 ↗
BGE 115 IB 2741989-10-20 ↗
BGE 110 IB 3191984-07-01 ↗
BGE 110 IB 1271984-04-05 ↗
BGE 107 IB 3251981-12-11 ↗
BGE 106 IB 3751978-11-14 ↗
BGE 103 IB 1921977-05-06 ↗
BGE 102 IB 1661976-03-26 ↗
BGE 98 IB 1971972-10-13 ↗
BGE 98 IB 1401972-02-25 ↗
BGE 97 I 4381971-06-11 ↗
BGE 95 I 5991969-12-19 ↗
BGE 94 I 1511968-05-31 ↗
9C_455/20252025-12-11
9C_687/20242025-09-25
9C_132/20252025-07-24
9C_662/20222024-03-26
2C_450/20182020-05-01
2C_578/20192020-03-31
2C_344/20182020-02-04
2C_123/20162017-11-21
2C_597/20162017-08-10
2C_404/20152016-09-15
2C_1145/20142015-10-01
2C_16/20152015-08-06
2C_928/20142015-06-09
2C_806/20132014-03-24
2C_730/20132014-02-04
2C_689/20112012-11-23
2C_868/20102011-04-19
2C_812/20102011-03-23
2C_756/20102011-01-19
2C_566/20102011-01-05
2C_557/20102010-11-04
2C_726/20092010-01-20
2C_377/20092009-09-09
2C_502/20082008-12-18
2C_349/20082008-11-14

Art. 5

5 Urteile
BGE 151 II 8272025-03-21 ↗
BGE 149 II 1582023-03-17 ↗
BGE 102 IB 1401976-05-14 ↗
BGE 97 I 4381971-06-11 ↗
BGE 94 I 1511968-05-31 ↗

Art. 6

1 Urteil
2C_404/20152016-09-15

Art. 9

5 Urteile
BGE 103 IB 1921977-05-06 ↗
BGE 107 IB 981965-10-13 ↗
2C_597/20162017-08-10
2C_404/20152016-09-15
2C_812/20102011-03-23

Art. 10

20 Urteile
BGE 149 II 1582023-03-17 ↗
BGE 131 III 5462005-07-06 ↗
9C_132/20252025-07-24
2C_822/20212022-01-26
2C_119/20182019-11-14
2C_123/20162017-11-21
2C_597/20162017-08-10
2C_404/20152016-09-15
2C_1083/20142015-11-20
2C_383/20132015-10-02
2C_806/20132014-03-24
2C_730/20132014-02-04
2C_689/20112012-11-23
2C_818/20112012-01-18
2C_812/20102011-03-23
2C_756/20102011-01-19
2C_224/20092010-03-12
2C_896/20082009-10-30
2C_69/20092009-07-13
2C_502/20082008-12-18

Art. 11

7 Urteile
BGE 147 II 3382021-07-29 ↗
9C_317/20242025-03-24
2C_597/20162017-08-10
2C_730/20132014-02-04
2C_689/20112012-11-23
2C_756/20102011-01-19
2C_438/20102010-12-16

Art. 12

17 Urteile
BGE 151 II 8272025-03-21 ↗
BGE 150 II 4372024-03-26 ↗
BGE 149 II 1582023-03-17 ↗
BGE 143 IV 2282017-03-31 ↗
BGE 126 II 492000-01-31 ↗
BGE 96 I 6731970-12-16 ↗
BGE 107 IB 981965-10-13 ↗
9C_687/20242025-09-25
9C_132/20252025-07-24
9C_662/20222024-03-26
2C_638/20212022-06-10
2C_119/20182019-11-14
2C_730/20132014-02-04
2C_1071/20122013-05-07
2C_689/20112012-11-23
2C_756/20102011-01-19
2C_502/20082008-12-18

Art. 13

6 Urteile
BGE 141 II 4472015-05-05 ↗
BGE 94 I 1511968-05-31 ↗
2C_284/20172018-07-18
2C_597/20162017-08-10
2C_895/20122015-05-05
2C_502/20082008-12-18

Art. 14

25 Urteile
BGE 136 II 5252010-07-29 ↗
BGE 131 III 5462005-07-06 ↗
BGE 118 IB 3171992-10-29 ↗
BGE 108 II 4901982-10-05 ↗
BGE 108 IB 4751982-07-01 ↗
BGE 110 II 3601974-11-20 ↗
BGE 96 I 6731970-12-16 ↗
9C_334/20252025-08-25
9C_132/20252025-07-24
2C_638/20212022-06-10
2C_119/20182019-11-14
2C_123/20162017-11-21
2C_404/20152016-09-15
2C_1083/20142015-11-20
2C_383/20132015-10-02
2C_732/20132014-03-07
2C_1071/20122013-05-07
2C_80/20122013-01-16
2C_689/20112012-11-23
2C_818/20112012-01-18
2C_868/20102011-04-19
2C_224/20092010-03-12
2C_896/20082009-10-30
2C_69/20092009-07-13
2C_349/20082008-11-14

Art. 15

13 Urteile
BGE 136 II 5252010-07-29 ↗
BGE 115 IB 2741989-10-20 ↗
BGE 115 IB 3931989-10-09 ↗
BGE 106 IB 3751978-11-14 ↗
BGE 94 I 1511968-05-31 ↗
2C_964/20192021-03-22
2C_806/20132014-03-24
2C_689/20112012-11-23
2C_868/20102011-04-19
2C_812/20102011-03-23
2C_566/20102011-01-05
2C_695/20092010-02-03
2C_502/20082008-12-18

Art. 16

12 Urteile
BGE 150 II 4372024-03-26 ↗
BGE 141 II 4472015-05-05 ↗
BGE 126 II 492000-01-31 ↗
BGE 120 IB 4171994-12-09 ↗
BGE 94 I 3841968-06-28 ↗
9C_687/20242025-09-25
9C_662/20222024-03-26
2C_638/20212022-06-10
2C_730/20132014-02-04
2C_689/20112012-11-23
2C_756/20102011-01-19
2C_896/20082009-10-30

Art. 17

13 Urteile
BGE 151 II 8272025-03-21 ↗
BGE 145 II 1302019-01-30 ↗
BGE 144 II 2732018-04-16 ↗
BGE 143 IV 2282017-03-31 ↗
BGE 143 II 2682017-03-21 ↗
BGE 126 II 492000-01-31 ↗
9C_662/20222024-03-26
9C_681/20232023-12-04
2C_638/20212022-06-10
2C_822/20212022-01-26
2C_450/20182020-05-01
2C_1071/20122013-05-07
2C_502/20082008-12-18

Art. 18

2 Urteile
BGE 151 II 8272025-03-21 ↗
BGE 95 I 5991969-12-19 ↗

Art. 19

6 Urteile
BGE 151 II 8272025-03-21 ↗
BGE 147 II 3382021-07-29 ↗
BGE 138 II 5362012-10-18 ↗
BGE 120 IB 4171994-12-09 ↗
2C_1071/20122013-05-07
2C_245/20092009-10-20

Art. 20

17 Urteile
BGE 147 II 3382021-07-29 ↗
BGE 138 II 5362012-10-18 ↗
BGE 118 IB 3171992-10-29 ↗
BGE 115 IB 2741989-10-20 ↗
BGE 110 IB 3191984-07-01 ↗
BGE 94 I 4721968-09-27 ↗
9C_334/20252025-08-25
9C_132/20252025-07-24
9C_317/20242025-03-24
2C_123/20162017-11-21
2C_597/20162017-08-10
2C_197/20152017-07-24
2C_843/20152017-07-24
2C_689/20112012-11-23
2C_756/20102011-01-19
2C_438/20102010-12-16
4A_117/20102010-06-14

Art. 21

23 Urteile
BGE 151 II 4942024-10-03 ↗
BGE 151 II 682024-08-12 ↗
BGE 147 II 3382021-07-29 ↗
BGE 141 II 4472015-05-05 ↗
BGE 131 III 5462005-07-06 ↗
BGE 125 II 3481999-03-26 ↗
BGE 118 IB 3121992-07-09 ↗
2C_450/20182020-05-01
2C_354/20182020-04-20
2C_397/20172019-05-09
2C_284/20172018-07-18
2C_597/20162017-08-10
2C_404/20152016-09-15
2C_383/20132015-10-02
2C_16/20152015-08-06
2C_895/20122015-05-05
2C_732/20132014-03-07
2C_942/20112012-05-29
2C_351/20112012-01-04
2C_699/20092010-05-04
2C_224/20092010-03-12
2C_896/20082009-10-30
2C_69/20092009-07-13

Art. 22

10 Urteile
BGE 151 II 4942024-10-03 ↗
BGE 141 II 4472015-05-05 ↗
BGE 125 II 3481999-03-26 ↗
BGE 125 III 1031998-11-02 ↗
BGE 103 IB 2881977-06-03 ↗
9C_701/20222023-06-19
2C_80/20122013-01-16
2C_699/20092010-05-04
2C_224/20092010-03-12
2C_69/20092009-07-13

Art. 23

34 Urteile
BGE 142 II 4462016-07-27 ↗
BGE 125 II 3481999-03-26 ↗
BGE 115 IB 2741989-10-20 ↗
BGE 113 IB 1281987-07-10 ↗
BGE 110 IB 3191984-07-01 ↗
BGE 103 IB 2881977-06-03 ↗
9C_687/20242025-09-25
9C_132/20252025-07-24
9C_556/20232024-05-16
9C_701/20222023-06-19
2C_638/20212022-06-10
2C_240/20212021-08-24
2C_107/20202020-06-17
2C_74/20182019-09-16
2C_418/20192019-09-12
2C_37/20192019-08-16
2C_224/20172019-08-16
2C_397/20172019-05-09
2C_1069/20182019-04-23
2C_56/20182018-10-05
2C_465/20182018-05-31
2C_612/20172018-05-07
2C_117/20182018-03-05
2C_104/20182018-02-19
2C_87/20182018-02-06
2C_500/20172017-06-06
2C_858/20152016-07-27
2C_322/20162016-05-23
2C_1083/20142015-11-20
2C_85/20152015-09-16
2C_80/20122013-01-16
2C_438/20102010-12-16
2C_699/20092010-05-04
2C_224/20092010-03-12

Art. 24

12 Urteile
BGE 151 II 4942024-10-03 ↗
BGE 141 II 4472015-05-05 ↗
BGE 125 II 3481999-03-26 ↗
BGE 142 II 91966-09-09 ↗
2C_344/20182020-02-04
2C_249/20182019-06-25
2C_284/20172018-07-18
2C_404/20152016-09-15
2C_383/20132015-10-02
2C_895/20122015-05-05
2C_732/20132014-03-07
2C_896/20082009-10-30

Art. 25

7 Urteile
BGE 125 II 3481999-03-26 ↗
BGE 95 I 5991969-12-19 ↗
BGE 94 I 1511968-05-31 ↗
2C_404/20152016-09-15
2C_383/20132015-10-02
2C_732/20132014-03-07
2C_896/20082009-10-30

Art. 26

1 Urteil
2C_404/20152016-09-15

Art. 28

2 Urteile
BGE 141 II 4472015-05-05 ↗
BGE 103 IB 2881977-06-03 ↗

Art. 29

2 Urteile
2C_704/20142015-02-10
2C_128/20112011-06-10

Art. 30

11 Urteile
BGE 125 II 3481999-03-26 ↗
BGE 115 IB 2741989-10-20 ↗
9C_334/20252025-08-25
2C_383/20132015-10-02
2C_85/20152015-09-16
2C_732/20132014-03-07
2C_689/20112012-11-23
2C_438/20102010-12-16
2C_699/20092010-05-04
2C_224/20092010-03-12
2C_896/20082009-10-30

Art. 31

3 Urteile
5A_503/20242025-08-11
4A_188/20252025-08-04
2C_689/20112012-11-23

Art. 32

12 Urteile
BGE 113 IB 1281987-07-10 ↗
9C_687/20242025-09-25
9C_556/20232024-05-16
2C_249/20182019-06-25
2C_397/20172019-05-09
2C_404/20152016-09-15
2C_1083/20142015-11-20
2C_704/20142015-02-10
2C_732/20132014-03-07
2C_128/20112011-06-10
2C_224/20092010-03-12
2C_896/20082009-10-30

Art. 33

2 Urteile
BGE 151 II 682024-08-12 ↗
BGE 125 II 3481999-03-26 ↗

Art. 34

3 Urteile
BGE 151 II 8272025-03-21 ↗
BGE 151 II 682024-08-12 ↗
BGE 115 IB 2741989-10-20 ↗

Art. 35

1 Urteil
2C_61/20212021-12-22

Art. 37

1 Urteil
2C_732/20132014-03-07

Art. 38

9 Urteile
BGE 151 II 682024-08-12 ↗
BGE 149 II 1582023-03-17 ↗
BGE 143 II 2682017-03-21 ↗
BGE 120 IB 4171994-12-09 ↗
BGE 110 IV 541984-05-17 ↗
9C_662/20222024-03-26
2C_123/20162017-11-21
2C_868/20102011-04-19
2C_756/20102011-01-19

Art. 39

7 Urteile
BGE 151 II 8272025-03-21 ↗
BGE 103 IB 1921977-05-06 ↗
2C_678/20122013-05-17
2C_557/20102010-11-04
2C_726/20092010-01-20
2C_377/20092009-09-09
2C_502/20082008-12-18

Art. 40

3 Urteile
BGE 151 II 8272025-03-21 ↗
BGE 110 IV 541984-05-17 ↗
BGE 96 I 7371970-12-23 ↗

Art. 41

9 Urteile
BGE 143 II 2682017-03-21 ↗
BGE 136 II 5252010-07-29 ↗
BGE 131 III 5462005-07-06 ↗
BGE 108 IB 4751982-07-01 ↗
BGE 98 IB 4571972-06-09 ↗
BGE 97 I 4381971-06-11 ↗
BGE 96 I 6731970-12-16 ↗
BGE 94 I 1511968-05-31 ↗
9C_317/20242025-03-24

Art. 43

1 Urteil
BGE 96 I 1621970-04-20 ↗

Art. 45

1 Urteil
BGE 129 III 4152003-04-16 ↗

Art. 46

3 Urteile
BGE 96 I 6731970-12-16 ↗
BGE 107 IB 981965-10-13 ↗
BGE 104 IB 2801965-10-13 ↗

Art. 47

5 Urteile
BGE 151 III 1772025-02-04 ↗
BGE 151 II 682024-08-12 ↗
BGE 104 IB 2801965-10-13 ↗
2C_638/20212022-06-10
2C_812/20102011-03-23

Art. 48

7 Urteile
BGE 151 II 4942024-10-03 ↗
BGE 151 II 682024-08-12 ↗
BGE 110 IB 3191984-07-01 ↗
2C_404/20152016-09-15
2C_895/20122015-05-05
2C_732/20132014-03-07
2C_128/20112011-06-10

Art. 49

1 Urteil
BGE 110 IB 3191984-07-01 ↗

Art. 51

3 Urteile
BGE 141 II 4472015-05-05 ↗
2C_895/20122015-05-05
2C_896/20082009-10-30

Art. 52

8 Urteile
BGE 115 IB 2741989-10-20 ↗
9C_334/20252025-08-25
2C_61/20212021-12-22
2C_526/20202020-10-20
2C_418/20192019-09-12
2C_89/20142014-11-26
2C_438/20102010-12-16
2C_699/20092010-05-04

Art. 53

2 Urteile
BGE 110 IB 3191984-07-01 ↗
2C_418/20192019-09-12

Art. 54

8 Urteile
BGE 151 II 682024-08-12 ↗
BGE 142 II 3042016-07-18 ↗
BGE 110 IB 3191984-07-01 ↗
2C_74/20182019-09-16
2C_418/20192019-09-12
2C_224/20172019-08-16
2C_397/20172019-05-09
2C_221/20092010-01-21

Art. 55

3 Urteile
BGE 142 II 3042016-07-18 ↗
BGE 125 II 3481999-03-26 ↗
2C_704/20142015-02-10

Art. 56

21 Urteile
BGE 150 II 3462024-05-03 ↗
BGE 110 IB 3191984-07-01 ↗
9C_556/20232024-05-16
9C_701/20222023-06-19
2C_240/20212021-08-24
2C_249/20202020-12-02
2C_74/20182019-09-16
2C_418/20192019-09-12
2C_195/20192019-08-20
2C_37/20192019-08-16
2C_224/20172019-08-16
2C_397/20172019-05-09
2C_1069/20182019-04-23
2C_612/20172018-05-07
2C_117/20182018-03-05
2C_104/20182018-02-19
2C_87/20182018-02-06
2C_500/20172017-06-06
2C_322/20162016-05-23
2C_221/20092010-01-21
2C_69/20092009-07-13

Art. 57

4 Urteile
BGE 151 II 682024-08-12 ↗
2C_418/20192019-09-12
2C_89/20142014-11-26
2C_699/20092010-05-04

Art. 58

4 Urteile
BGE 151 II 682024-08-12 ↗
BGE 118 IB 3121992-07-09 ↗
2C_418/20192019-09-12
2C_699/20092010-05-04

Art. 59

2 Urteile
BGE 142 II 3042016-07-18 ↗
2C_418/20192019-09-12

Art. 60

1 Urteil
BGE 151 II 682024-08-12 ↗

Art. 61

10 Urteile
BGE 150 II 4372024-03-26 ↗
BGE 139 IV 2462013-05-08 ↗
9C_662/20222024-03-26
9C_681/20232023-12-04
2C_638/20212022-06-10
2C_822/20212022-01-26
1B_671/20122013-05-08
1B_672/20122013-05-08
1B_641/20122013-05-08
1B_639/20122013-05-08

Art. 62

2 Urteile
BGE 132 IV 402005-12-06 ↗
BGE 110 IV 541984-05-17 ↗

Art. 63

3 Urteile
BGE 136 II 5252010-07-29 ↗
BGE 131 III 5462005-07-06 ↗
9C_334/20252025-08-25

Art. 64

2 Urteile
2C_843/20152017-07-24
2C_197/20152017-07-24

Art. 67

4 Urteile
BGE 139 IV 2462013-05-08 ↗
7B_845/20232025-12-04
5A_18/20242024-04-09
2C_822/20212022-01-26

Art. 71

1 Urteil
BGE 94 I 3841968-06-28 ↗

Art. 72

1 Urteil
BGE 96 I 6731970-12-16 ↗

Art. 73

2 Urteile
BGE 97 I 4381971-06-11 ↗
9C_132/20252025-07-24

Art. 1er

1 Urteil
BGE 122 V 1781996-04-10 ↗

Art. 4a

7 Urteile
BGE 150 II 3692024-06-06 ↗
BGE 136 II 332009-10-08 ↗
2C_1005/20192019-12-11
2C_119/20182019-11-14
2C_397/20172019-05-09
2C_928/20142015-06-09
2C_896/20082009-10-30

Art. 20a

1 Urteil
BGE 151 II 682024-08-12 ↗

Art. 41a

1 Urteil
BGE 118 IB 3171992-10-29 ↗

Art. 70c

3 Urteile
9C_317/20242025-03-24
2C_843/20152017-07-24
2C_197/20152017-07-24

Art. 70d

11 Urteile
9C_556/20232024-05-16
9C_701/20222023-06-19
2C_638/20212022-06-10
2C_240/20212021-08-24
2C_107/20202020-06-17
2C_74/20182019-09-16
2C_418/20192019-09-12
2C_37/20192019-08-16
2C_224/20172019-08-16
2C_397/20172019-05-09
2C_1069/20182019-04-23