{"id":30406,"date":"2024-06-16T11:01:40","date_gmt":"2024-06-16T09:01:40","guid":{"rendered":"https:\/\/tax-services.ch\/?p=30406"},"modified":"2025-02-06T14:34:07","modified_gmt":"2025-02-06T13:34:07","slug":"tax-anticipated-declaration-refund","status":"publish","type":"post","link":"https:\/\/www.tax-services.ch\/en\/tax-anticipated-declaration-refund\/","title":{"rendered":"Withholding tax: how does it work ?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"30406\" class=\"elementor elementor-30406\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6049ecfc elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"6049ecfc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3424a3eb\" data-id=\"3424a3eb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c3abb1c elementor-widget elementor-widget-heading\" data-id=\"2c3abb1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>Withholding tax (WH) in Switzerland<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-228a414 elementor-widget elementor-widget-text-editor\" data-id=\"228a414\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Withholding tax is a tax levied at source on income from movable capital (e.g. interest, <strong>dividends<\/strong>, lottery winnings), life annuities, pensions and insurance benefits lottery winnings. It is levied exclusively by the Confederation.<\/p><p class=\"translation-block\">Its purpose is to combat tax evasion. By correctly declaring their income through their <a href=\"https:\/\/www.tax-services.ch\/en\" target=\"_self\">tax return<\/a>, taxpayers domiciled in Switzerland will benefit from a tax credit for the withholding tax withheld.<\/p><p class=\"translation-block\">Foreign <strong>nationals<\/strong> may request a refund of withholding tax in accordance with the <a href=\"https:\/\/www.sif.admin.ch\/sif\/fr\/home\/relations-bilaterales\/accords-fiscaux\/conventions-contre-doubles-impositions.html\" target=\"_blank\" rel=\"noopener\">double taxation agreements (DTAs)<\/a> signed by Switzerland. If no DTA has been signed with the foreign taxpayer's country of residence, payment of the withholding tax will be final and no refund of the withholding tax will be possible.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d50230e elementor-widget elementor-widget-heading\" data-id=\"d50230e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Withholding tax rate<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ceb9a45 elementor-widget elementor-widget-text-editor\" data-id=\"ceb9a45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Capitaux mobiliers\u00a0:<\/strong> 35%<br \/><strong>Rentes viag\u00e8res et pensions\u00a0:<\/strong> 15%\u00a0\u00a0 <br \/><strong>Prestations d\u2019assurances\u00a0:<\/strong> 8%<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c16edbe elementor-widget elementor-widget-heading\" data-id=\"2c16edbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">On what and when should withholding tax be deducted?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b0db43c elementor-widget elementor-widget-text-editor\" data-id=\"6b0db43c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Withholding tax is deducted by the debtor of the benefit, by <b>debtor of the benefit<\/b> we mean: the company paying a dividend, the bank paying interest, the insurer, the organiser of the lottery game.<\/p><p>It is therefore up to the debtor of the benefit to withhold the withholding tax and the taxpayer to bear the tax burden. Any agreement to the contrary is null and void.<\/p><p><b>Example:<\/b><\/p><p>Monsieur Parada d\u00e9tient une soci\u00e9t\u00e9, il r\u00e9alise de beaux profits et d\u00e9cide l\u2019ann\u00e9e suivante de se verser une partie du b\u00e9n\u00e9fice r\u00e9alis\u00e9 lors d\u2019ann\u00e9es pr\u00e9c\u00e9dentes. Il d\u00e9cide par cons\u00e9quent de se verser 100k CHF en tant que dividende. L\u2019entreprise lui doit donc 100k CHF.<\/p><p class=\"translation-block\">As the company is the debtor of the benefit, it must <b>withhold withholding tax<\/b> on the CHF 100k.<\/p><p>It will therefore transfer to Mr Parada the sum of CHF 65k, which represents <b>65%<\/b>.<\/p><p class=\"translation-block\">And simultaneously transfer 35k which represents <b>35%<\/b> to the Federal Tax Administration within <b>30 days<\/b> in order to fulfil its tax obligation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b46d82 elementor-widget elementor-widget-heading\" data-id=\"4b46d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Declaration procedure<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c25ed1e elementor-widget elementor-widget-text-editor\" data-id=\"c25ed1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The declaration procedure is possible in certain cases for :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b8ed5b elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4b8ed5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Insurance benefits<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Income from transferable securities<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Gains in kind from gambling<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b7a8c7 elementor-widget elementor-widget-text-editor\" data-id=\"0b7a8c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The declaration procedure enables the beneficiary company to meet its tax obligations without any movement of funds by declaring the beneficiaries.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d21b71 elementor-widget elementor-widget-heading\" data-id=\"0d21b71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How do I declare dividends?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5a9281 elementor-widget elementor-widget-heading\" data-id=\"f5a9281\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Distribution of dividends to shareholders<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8eb908 elementor-widget elementor-widget-text-editor\" data-id=\"c8eb908\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Companies wishing to pay a dividend to their shareholders must do so once the decision has been taken by the General Meeting.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-256da14 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"256da14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>1.<\/b> D\u00e9cider de la date d\u2019\u00e9ch\u00e9ance du dividende selon PV de l\u2019assembl\u00e9e g\u00e9n\u00e9rale<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ge.ch\/demander-permis-travail-frontalier\" target=\"_blank\" rel=\"noopener\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>2.<\/b> Remplir et pr\u00e9parer le formulaire 103 pour les SA ou 110 pour les S\u00e0rl dans les 30 jours<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ge.ch\/demander-permis-travail-frontalier\" target=\"_blank\" rel=\"noopener\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>3.<\/b> Virer l\u2019imp\u00f4t anticip\u00e9 retenu (35%) \u00e0 l\u2019AFC dans les 30 jours qui suivent l\u2019\u00e9ch\u00e9ance du dividende<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ge.ch\/demander-permis-travail-frontalier\" target=\"_blank\" rel=\"noopener\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>4.<\/b> Send the forms to the FTA<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50c427b elementor-widget elementor-widget-text-editor\" data-id=\"50c427b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\"><br>In the event of <strong>delay<\/strong> in the submission of forms or payment of advance tax, <strong>interest on arrears of 5%<\/strong> begins to accrue from the <strong>30<sup>th <\/sup>day<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5eb2f0 elementor-widget elementor-widget-heading\" data-id=\"f5eb2f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Dividend distribution within a group<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a03323d elementor-widget elementor-widget-text-editor\" data-id=\"a03323d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Depuis 2023, le taux de participation direct dans une soci\u00e9t\u00e9 pour b\u00e9n\u00e9ficier de la proc\u00e9dure de d\u00e9claration est de 10%, selon l&rsquo;<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/1966\/1585_1641_1624\/fr#art_26_a\" target=\"_blank\" rel=\"noopener\">Art.26a al.1 OIA.<\/a><\/p><p>The declaration procedure within a group replaces the aforementioned procedure, allowing tax liability to be discharged without cash movements, by means of a declaration.<\/p><p class=\"translation-block\">This procedure may be applied where a <b>10% shareholding<\/b> is held directly by the company and the company receiving the dividend is actually entitled to a refund of withholding tax.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20f9d6f elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"20f9d6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Le nom des b\u00e9n\u00e9ficiaires de la prestation et le lieu de leur domicile ou de leur s\u00e9jour \u00e0 l\u2019\u00e9ch\u00e9ance de la prestation<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Le genre et le montant brut de la prestation revenant \u00e0 chacun des b\u00e9n\u00e9ficiaires, la date d\u2019\u00e9ch\u00e9ance et, \u00e9ventuellement, la p\u00e9riode \u00e0 laquelle elle se rapporte<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Gains in kind from gambling<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16e3e69 elementor-widget elementor-widget-text-editor\" data-id=\"16e3e69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The FTA then takes a decision and communicates it to the taxpayer.<\/p><p class=\"translation-block\"><b>Note<\/b> that the declaration does not release the company from its obligation to ensure that the beneficiaries meet the conditions for reimbursement of the withholding tax.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e997aae elementor-widget elementor-widget-heading\" data-id=\"e997aae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Reimbursement of withholding tax<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a91feca elementor-widget elementor-widget-heading\" data-id=\"a91feca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">General conditions for entitlement to reimbursement<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f599a9 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"9f599a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">At the time of maturity of the benefit paid, the taxpayer had the right of enjoyment of the object(s) that produced the taxable yield.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Le remboursement est inadmissible s\u2019il permet d\u2019\u00e9luder un imp\u00f4t (sens large\u00a0: toute sorte d\u2019imp\u00f4t)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The request must be sent to the competent authority.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a01844 elementor-widget elementor-widget-heading\" data-id=\"2a01844\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Individuals<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-057fd01 elementor-widget elementor-widget-text-editor\" data-id=\"057fd01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Taxpayers <b>domiciled in Switzerland<\/b> are entitled to reimbursement. <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/1966\/371_385_384\/fr#art_22\" target=\"_blank\" rel=\"noopener\">Art.22 al.1 LIA<\/a><\/p><p class=\"translation-block\">The process is relatively straightforward: all you have to do to qualify is <b>declare your income<\/b> correctly. If you forget, you lose the right to a refund of the withholding tax.<\/p><p class=\"translation-block\">Exception for negligence. <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/1966\/371_385_384\/fr#art_23\" target=\"_blank\" rel=\"noopener\">Art.23 al.2 LIA<\/a><\/p><p class=\"translation-block\">The <b>request for a refund<\/b> of withholding tax is therefore made directly through the taxpayer's tax return; it is not a cash refund but a deduction from the cantonal and communal tax normally payable by the taxpayer.<\/p><p>For non-Swiss residents, a double taxation agreement (DTA) between the two countries will govern the refund. Some countries do not have a DTA with Switzerland, in which case the withholding tax cannot be refunded.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a27d3af elementor-widget elementor-widget-heading\" data-id=\"a27d3af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Individuals taxed at source<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d11cd0 elementor-widget elementor-widget-text-editor\" data-id=\"3d11cd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Reimbursement of withholding tax is possible even if the taxpayer is not subject to unlimited tax liability in Switzerland. A request for rectification must be submitted <b>by 31 March<\/b> at the latest following the due date of the income. A new withholding tax statement will be issued.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d96aa7 elementor-widget elementor-widget-heading\" data-id=\"8d96aa7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Legal entities<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e6186f elementor-widget elementor-widget-text-editor\" data-id=\"0e6186f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Legal entities are entitled to a refund if they had their registered office in Switzerland when the taxable benefit fell due.<\/p><p class=\"translation-block\">In the event of regular <b>non-recognition<\/b> of returns subject to withholding tax, the company loses the right to a refund of the withholding tax.<\/p><p class=\"translation-block\">Legal entities must apply to the Federal Tax Administration (FTA) using official form 25.<\/p><p class=\"translation-block\">In principle, the request for reimbursement must be submitted at the earliest after expiry of the calendar year in which the benefit fell due and <b>at the latest within 3 years<\/b> thereafter.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0716ba7 elementor-widget elementor-widget-heading\" data-id=\"0716ba7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Tax advice: Withholding tax<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7537fcc elementor-widget elementor-widget-text-editor\" data-id=\"7537fcc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Withholding tax is the biggest tax risk for a company, and its high rate in the event of an error deserves the entrepreneur's full attention.<\/p><p>In some cases, particularly in the case of cash benefits paid to a shareholder, the tax may be as high as 53.8%.<\/p><p>Our patented specialists will answer all your questions and support you throughout your entrepreneurial adventure.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>L&rsquo;imp\u00f4t anticip\u00e9 Suisse est un imp\u00f4t per\u00e7u \u00e0 la source par la conf\u00e9d\u00e9ration, dans certains cas, il est possible de ne pas pr\u00e9lever d&rsquo;imp\u00f4t, mais de r\u00e9aliser son obligation \u00e0 travers une d\u00e9claration. Les taux de l&rsquo;imp\u00f4t anticip\u00e9 sont de 35% pour les rendements de capitaux, 15% sur les rentes viag\u00e8res\/pensions et 8% pour les prestations en capital d&rsquo;assurances. <\/p>\n<p>Les r\u00e8gles qui r\u00e9gissent cet imp\u00f4t sont codifi\u00e9es dans la LIA (Loi sur l&rsquo;Imp\u00f4t Anticip\u00e9), sur l&rsquo;OIA (Ordonnance sur l&rsquo;Imp\u00f4t Anticip\u00e9) et compl\u00e9t\u00e9e par de nombreuses circulaires.<\/p>","protected":false},"author":1,"featured_media":30408,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","content-type":"","footnotes":""},"categories":[54],"tags":[],"class_list":["post-30406","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/30406","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/comments?post=30406"}],"version-history":[{"count":101,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/30406\/revisions"}],"predecessor-version":[{"id":34560,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/30406\/revisions\/34560"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/media\/30408"}],"wp:attachment":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/media?parent=30406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/categories?post=30406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/tags?post=30406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}