Pay Anticipatory Tax (Swiss Withholding Tax)

Here you’ll find the account details for paying the anticipatory tax, as well as information on extending deadlines or paying in instalments. Got questions? The Debt Collection & Partner Data Division is here to help.

Payment address – Anticipatory Tax (Swiss Withholding Tax)

Federal Tax Administration FTA
Anticipatory Tax + Stamp duties
3003 Berne

PostFinance, Berne
IBAN CH12 0900 0000 3000 4120 3
BIC (Bank Identifier Code) POFICHBEXXX

Please always indicate your FTA-ID or UID number and the purpose of payment in the designated message box.

• Deadlines and due dates

  Submission and payment

  Withholding tax becomes due at the time the taxable benefit arises. The tax is payable at that point and must be paid without prior request (Art. 16 paras. 1–2 WTA). The declaration and payment are made by the taxable person on their own initiative, without any request from the FTA (self-declared tax).

  Refund of a credit balance

  A right to a refund arises in accordance with Articles 21 et seq. of the Withholding Tax Act (WTA).

  Important notice regarding Revolut bank details with a Swiss IBAN

  Please note that until further notice, we are unable to accept Revolut bank details with a Swiss IBAN for processing our payments.
  To ensure your refund / payment can be processed without delay, please provide alternative bank details from another financial institution on your declaration or application.
  Thank you for your understanding.

• Payment deadline

  If payment of the anticipatory tax by the due date would cause significant hardship, the FTA may grant an extension of the payment deadline or allow payment in instalments. A request for an extension must be submitted in writing via the contact form on the FTA website or by post to the following address:

  Federal Tax Administration FTA
  Main Division Resources
  Debt Collection & Partner Data Division
  Schwarztorstrasse 50
  3003 Bern

  An instalment plan can be requested online by submitting a proposed payment schedule.

  The FTA will assess extensions and instalment plans based on the specific circumstances of each case.

• Interest on late payments

  In the event of late payment of the withholding tax, interest on late payments must be paid in accordance with Art. 16 para. 2 of the Withholding Tax Act (WTA). The interest is calculated for the period between the due date and the date of payment.
  The rate of interest on late payments is reviewed annually and set out in the Ordinance of the Federal Department of Finance on the rates of interest on late payments and refund interest for duties and taxes (SR 631.014). Please note that interest on late payments is only charged for amounts exceeding 100 Swiss francs.

• Debt collection measures

  If the taxable person fails to make payment of the tax debt, or makes an obviously insufficient payment despite a prior reminder, the FTA will initiate debt collection proceedings for the amount due.
  Until 31 December 2024, the collection of taxes and duties could only be pursued through debt collection by seizure (Art. 43 no. 1 DEBA). This provision has been repealed, and as of 1 January 2025, any debtor entered in the Commercial Register will be subject to debt collection by bankruptcy (Art. 39 DEBA).

Questions & answers

• How do I order an account statement?

  You can request it in writing via the contact form or by phone from the responsible Debt Collection & Partner Data Division.

• Does the company automatically receive an invoice?

  No, since withholding tax is a self-declared tax, both the declaration and the payment must be made without prior request.

• How do I correctly pay my tax or fee?

  Payment must be made within the legal deadlines, by means of a QR invoice or via the payment address.

• How can I apply for an extension of the payment deadline?

  You can request it in writing via the contact form or by phone from the responsible Debt Collection & Partner Data Division.

• Why did I receive an interest on late payment invoice?

  If taxes and duties are paid after the due date, interest on late payments is owed. The legal basis for this is Article 16 paragraph 2 of the Withholding Tax Act (WTA).

• How high is the interest on late payments?

  The interest rates are uniformly regulated in the Ordinance of the Federal Department of Finance (FDF) on interest rates for late payments and refund interest on duties and taxes (Interest Rate Ordinance FDF).

• When will my debt collection record be removed from the register?

  Once the outstanding amount, interest on late payment, and debt collection costs have been fully paid, the FTA will have the debt collection record removed from the register.

Laws and ordinances

• 642.21 – Federal Act on Withholding Tax (WTA)
• 642.211 – Ordinance to the Federal Act on Withholding Tax
• 631.014 – Ordinance of the Federal Department of Finance (FDF) on interest rates for late payments and refund interest on duties and taxes
• 313.0 – Federal Act on Administrative Criminal Law
• 641.207.2 – Ordinance of 20 March 2020 on the temporary waiver of interest on late payments for delayed payment of taxes, incentive taxes and customs duties, and on the waiver of loan repayments by the Swiss Society for Hotel Credit
• 281.1 – Federal Act on Debt Enforcement and Bankruptcy (DEBA)

Contact

Contact form

Telephone inquiries
Debt Collection & Partner Data Division

Federal Tax Administration FTA
Main Division Resources
Debt Collection & Partner Data Division
Schwarztorstrasse 50
3003 Berne