Reporting stamp duty

Would you like to settle your stamp duty? The easiest way to do this is directly online via FTA Portal. You need an login to do this.

Important note regarding Revolut bank accounts with Swiss IBAN

Please note that until further notice, we are unable to accept Revolut bank accounts with Swiss IBAN for our payment processing.
To ensure smooth processing, we kindly ask you to provide us with alternative bank account details from another financial institution on your declaration or application.
Thank you for your understanding.

Note on Disbursements and Currency Risks

Disbursements to our tax partners are generally made in Swiss francs (CHF). Disbursements in foreign currency are not permitted by law.
We therefore ask you to provide bank account details that allow payments in CHF. If the provided account details do not permit disbursements in CHF, or if the financial institutions involved (e.g., correspondent or recipient banks) do not accept payments in CHF, the payout will, in exceptional cases, be made in the required foreign currency.
All currency risks resulting from a foreign-currency payout (including exchange rate losses), as well as any related fees, are borne entirely by the beneficiary.

Quick and secure settlement of withholding tax online

FTA Portal offers you the following functions:

• Electronic stamp duty settlement for the following forms:
  • Levy on transferred securities (forms 9 and 9FL)
  • Registration as a securities dealer in accordance with Article 13 paragraph 3 of the StG (German)
• Transaction overview of settlements and registrations submitted online
• Electronic user management (adding and modifying user rights)

Here you will find all forms for the settlement of Swiss stamp duty.

Questions and answers about Stamp duty

• Can official paper forms also be submitted electronically?

  No. It is currently not possible to submit paper forms electronically (i.e. by e-mail). Therefore, it is still mandatory to submit paper forms. However, our partners are free to sign the documents digitally, but still must send them by post to the FTA in printed form.

  Alternatively, forms 9 and 9 FL can be submitted online via our portal. As our digital offering is constantly evolving, we recommend that you check our website for updates.

• Is there a list of securities dealers?

  No, the FTA does not keep a register of securities dealers.
  

• How can I apply for registration as a securities dealer?

  The application for registration as a securities dealer can be conveniently done online via our portal. To do this, you must first register for the portal.

• In the case of negotiation stamp duty, must the relevant form be submitted quarterly or annually?

  If the sum of the stamp duties due in a calendar year does not exceed CHF 5,000, Form 9 / 9 FL may be submitted annually (Circular No. 12, No. 54; only available in German, French or Italian). The turnover register may also be kept in digital form.

• Is it mandatory to keep a transfer register?

  Every securities dealer must keep a trading register (Circular No. 12, No. 56; only available in German, French or Italian)).

• I am an asset manager and therefore a securities trader in Switzerland. I send orders to the Luxembourg subsidiary of a Swiss bank. Do I have to deduct and pay stamp duty?

  Yes, in this case the Swiss securities dealer is responsible for keeping the transfer register and paying the stamp duty.
  

• My company is in the business of investment consulting and I occasionally carry out securities transactions on behalf of my clients. Does this make me a securities dealer within the meaning of the Federal Act on Stamp Duties of 27 June 1973 (StA)?

  Yes, according to Art. 13 para. 3 letter b no. 2 of the Federal Act on Stamp Duties of 27 June 1973 (StA), an investment advisor who is active in the purchase and sale of securities (such as shares, bonds, shares in collective investment schemes or structured products) is a securities dealer.

• Do I have to declare issurance duty when a company is founded and at each capital increase?

  In principle, any creation or increase in the nominal value (whether paid or free charge) of equity securities is subject to stamp duty. Art. 6 of the Federal Act on Stamp Duties (StA) regulates the exceptions.

  In accordance with Art. 6 para. 1 letter h of the Federal Acto on Stamp Duties (StA), members' contributions not exceeding a total amount of CHF 1 million are not subject to stamp duty, with the exception of free increases, which are subject to full stamp duty.

• When do I have to declare a capital increase within a capital fluctuation margin?

  In the case of participation rights issued within the framework of a capital fluctuation margin in accordance with the provisions of art. 653s ff. of the Swiss Code of Obligations, the tax claim arises when the fluctuation margin expires, in accordance with art. 7, para. 1, let. f of the Federal Act on Stamp Duties.

  According to art. 9, para. 3 of the Federal Act on Stamp Duties, funds received by the company within the framework of a capital fluctuation margin are subject to stamp duty only to the extent that they exceed the repayments made within the framework of the fluctuation margin (net amount). Stamp duty must therefore be declared at the end of the capital margin period, and is due 30 days after the end of the quarter in which it arose.

• In a restructuring, when can I apply the tax-free allowance of CHF 10 million?

  The recapitalization allowance of CHF 10 million pursuant to art. 6 para. 1 letter k of the Federal Act on Stamp Duties can only be claimed if there is an open or undisclosed recapitalization. The restructuring payment must be offset against losses (loss elimination). Capital contribution reserves cannot be formed in this case.

Contact

If you have any questions, please contact us using the contact form.

Specific enquiries (German)

• Inquiries regarding billing
• Questions about payment

Federal Tax Administration FTA
Main Division DAS
Eigerstrasse 65
3003 Berne