Withholding tax refund

Swiss withholding tax is deducted at source on certain income, notably dividends and interest, to secure proper declaration. Eligible Swiss residents can generally reclaim it by declaring the income and assets correctly in their tax return or by using the applicable refund procedure. Non-residents may obtain full or partial relief where domestic rules or a double taxation treaty allow it, often through specific forms and residence certification. Refund claims are subject to deadlines, beneficial ownership and anti-abuse requirements. Failure to declare income properly can jeopardise the refund.