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Home / Tolley's Global Mobility: Personal Taxes /Switzerland /SW1 Overview of the tax regime in Switzerland /SW1.6 Withholding taxes / SW1.6.1 Treaty and non-treaty withholding tax rates
Commentary

SW1.6.1 Treaty and non-treaty withholding tax rates


Switzerland

Federal withholding tax is levied on certain passive income (Federal Act on Withholding Tax, Art 13), namely:

  1. Ìý

    •ÌýÌýÌýÌý dividends

  2. Ìý

    •ÌýÌýÌýÌý interest on bank loans and bonds

  3. Ìý

    •ÌýÌýÌýÌý certain insurance payments (life insurance and private pensions)

    Type of incomeThe rate
    Interest, dividend income, lottery prizes35%
    Annuities and pensions15%
    Other insurance benefits8%

Withholding tax is in general levied at source. However, it can be applied through a notification procedure under certain circumstances. Under this procedure, the Swiss company fulfils its withholding tax obligation by way of notifying the Swiss Federal Tax Authorities (SFTA) of the dividend distribution instead of withholding and remitting the withholding tax.

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