Forms for the refund of foreign tax at source

If a anticipatory tax was levied on dividends, interest and royalties abroad and Switzerland has the sole right of taxation for such income on the basis of the double taxation agreement between Switzerland and the source state, the foreign anticipatory tax can be reclaimed in full in the source state. If, on the basis of the double taxation agreement, both Switzerland and the source state may tax dividends, interest and royalties, the foreign anticipatory tax may be partially reclaimed in the source state.

The claim for refund is limited to that part of the anticipatory tax which is higher than the maximum anticipatory tax agreed in the double taxation agreement. The corresponding forms for applications for refund of foreign anticipatory tax can be found in the register, sorted by state.

Refund forms sorted by country

Clicking on a country will take you to the country pages under «International fiscal law». The desired documents are located under the section «Forms».

• A

  Double taxation agreements Switzerland - Albania

  Double taxation agreements Switzerland - Argentina

  Double taxation agreements Switzerland - Australia

  Double taxation agreements Switzerland - Austria

  Double taxation agreements Switzerland - Azerbaijan

• B

  Double taxation agreements Switzerland - Belgium

  Double taxation agreements Switzerland - Brazil

  Double taxation agreements Switzerland - Bulgaria

• C

  Double taxation agreements Switzerland - Canada

  Double taxation agreements Switzerland - Croatia

• D

  Double taxation agreements Switzerland - Denmark

• E

  Double taxation agreements Switzerland - Estonia

• F

  Double taxation agreements Switzerland - Finland

  Double taxation agreements Switzerland - France

• G

  Double taxation agreements Switzerland - Germany

  Double taxation agreements Switzerland - Greece

• H

  Double taxation agreements Switzerland - Hungary

• I

  Double taxation agreements Switzerland - Iceland

  Double taxation agreements Switzerland - Israel

  Double taxation agreements Switzerland - Italy

• J

  Double taxation agreements Switzerland - Japan

• L

  Double taxation agreements Switzerland - Latvia

  Double taxation agreements Switzerland – Liechtenstein

  Double taxation agreements Switzerland - Lithuania

  Double taxation agreements Switzerland - Luxembourg

• M

  Double taxation agreements Switzerland - Moldova

• P

  Double taxation agreements Switzerland - Portugal

• R

  Double taxation agreements Switzerland - Russia

• S

  Double taxation agreements Switzerland - Serbia

  Double taxation agreements Switzerland - Slovenia

  Double taxation agreements Switzerland - South Africa

  Double taxation agreements Switzerland - Spain

  Double taxation agreements Switzerland - Sweden

• U

  Double taxation agreements Switzerland - United Kingdom

  Double taxation agreements Switzerland - USA

Contact

Do you have questions regarding the withholding tax refund? Please use this contact form and describe your request. We will be happy to assist you.

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Federal Tax Administration FTA
Main Division DAS
Eigerstrasse 65
3003 Berne