Asserting the claim for advance payment refunds

The procedure for claiming a refund of withholding tax for Swiss applicants is set out in Articles 29 ff. and 48 ff. of the Federal Act on Withholding Tax of 13 October 1965 (VStG; SR 642.21) and Articles 63 ff. of the Ordinance of 19 December 1966 on Withholding Tax (VStV; SR 642.211). According to these provisions, the refund shall be made only upon application by the person entitled.

As English is not one of Switzerland's official languages, only the most important information is translated into English. Please refer to the German, French or Italian original version.