Declaring and reporting Swiss withholding tax online

Would you like to report your withholding tax? The easiest way to do this is directly online via our ePortal. You need an ePortal login to do this. Select AGOV as a new login method. You can find help at help.eiam.swiss.

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.

Quick and secure settlement of withholding tax online

ePortal offers you the following functions:

• Electronic withholding tax settlement using the following forms:
  • Anticipatory tax on benefits in kind, form 102 and Forms 106, 108, 823, 823B, 823C for the reporting procedure instead of paying the anticipatory tax
  • Withholding tax on the income from Swiss shares, participation certificates and profit-sharing certificates, form 103 and Forms 106, 108, 823, 823B, 823C for the reporting procedure instead of paying the anticipatory tax
  • Withholding tax on the income from shares, participation certificates and profit-sharing certificates of Swiss limited liability companies, form 110 and Forms 106, 108, 823, 823B, 823C for the reporting procedure instead of paying the anticipatory tax
• Overview of requests and statements submitted online
  
• Electronic user management (adding and modifying user rights)
  

Here you will find all forms for declaring and reporting anticipatory tax (Swiss withholding tax) for persons domiciled in Switzerland.

Questions and answers on declaring and reporting withholding tax

• How do I declare the withholding tax?

  Benefits/payments subject to withholding tax can be declared online via our ePortal or, alternatively, using the official physical forms provided by the FTA.

  At present, forms 102, 103 and 110 can be filed online via ePortal. As our digital offering is constantly evolving, we recommend that you check our website for updates. Declarations should be made via our ePortal where possible.

  The forms available on our website are updated on an ongoing basis. As only the latest version available online is accepted, please ensure that you are always using the latest version. If the FTA finds that a form submitted to it is not compliant or official, it will reject it. Declarations that are not filed via our ePortal must be submitted by post in hard copy, together with the corresponding supporting documents.

• Can official paper forms also be submitted electronically?

  No. It is not possible to submit paper forms electronically (i.e. by email) at present. It is still mandatory to post paper forms. However, our partners are free to sign documents digitally. Nevertheless, digitally signed forms must still be printed out and sent to the FTA by post.

  Alternatively, forms 102, 103 and 110 can be submitted online via our ePortal. Declarations with the reporting procedure (form 106 and/or 108) are not yet possible. As our digital offering is constantly evolving, we recommend that you check our website for updates.

• Where do I find the file number for my company?

  It is now possible to use the UID (CHE-xxx.xxx.xxx), which can be found in the Central Business Names Index (zefix.ch) by entering the company name.

  If you know it, you can also use the FTA ID number (052.xxxx.xxxx). However, the UID is still the best way to identify the company.

  For the Principality of Liechtenstein, the FTA ID can be requested from Team 1 of the DAS Collection Division:
  

  Team 1 (Zones 1 - 4)
  E-Mail: er01.dvs(at)estv.admin.ch – Phone number : [phone]

• What do I need to bear in mind with regard to withholding tax?

  Withholding tax is declared and paid in accordance with the self-assessment principle, which is enshrined in Article 38 of the Anticipatory Tax Act (ATA). In addition, under Article 38 paragraph 2 of the WTA the taxpayer must, when tax is due, spontaneously submit the prescribed statement to the FTA, together with the supporting documents, and at the same time pay the tax or file a report in lieu of payment (Art. 19 and Art. 20 of the WTA). The taxpayer alone is responsible for preparing the statement using the official form and paying the amount of withholding tax due, or for reporting the taxable benefit/payment.

  Can I declare benefits/payments in a foreign currency?
  Only companies whose share capital is entered in the commercial register in a foreign currency may declare benefits/payments in that foreign currency. In all other cases, benefits/payments must be converted and declared in CHF.

  The withholding tax owed to the FTA must be paid in CHF.

  What exchange rate should I use to convert benefits/payments into CHF?
  If benefits/payments are determined or made in a foreign currency, the calculation is based on the average bid/ask rate on the last working day before the due date of the benefit/payment in accordance with Article 4 paragraph 3 of the Withholding Tax Ordinance (the exchange rate can be calculated at the following link: ICTax – Income & Capital Taxes (admin.ch)).

• When are reporting forms 105 and 112 used?

  Under Article 20 of the WTA, in conjunction with Article 24 et seq. of the WTO, reporting form 105 can be used in the case of the issuance of bonus shares, distribution of dividends in kind or relocation of the headquarters to another country, if it is established that the recipients to whom the tax is to be passed on would be entitled to a withholding tax refund and if there are no more than 20 recipients. In this case, there is no need to file an additional form 102, 103 or 110.

  If an official audit or check reveals benefits in kind in a previous year, the company may submit form 112 on a one-off basis. In this case, there is no need to file an additional form 102, 103 or 110.

• What is the latest deadline for submitting form 7, 102, 103 or 110 in connection with a reporting procedure according to form 106 and/or 108 (= distribution in the group context)?

  The forms must be submitted to the FTA no more than 30 days after the taxable benefit/payment falls due. In the case of distributions to foreign corporations, a basic request using form 823, 823B or 823C must be submitted beforehand and authorisation to use the reporting procedure must be obtained.

  Submission after the deadline will result in a fixed penalty fine.
  

• Is action required with respect to withholding tax in the case of direct tax netting for legal entities?

  Anticipatory tax (Swiss withholding tax) tax is a self-assessment tax. As a result, taxpayers must use the official form to spontaneously declare any netting by the cantonal tax administrations to the FTA, provided such correction is relevant for withholding tax purposes. In this regard, we would like to point out that default interest begins 30 days after the benefit/payment was provided or due. If the requirements of Article 24 of the ATO are met, a request can be made to report anticipatory tax by filing form 112.
  

• Can withholding tax obligations be fulfilled with the reporting procedure?

  Provided that the requirements of Article 24 et seq. of the WTO are met, the tax obligation can be fulfilled by means of the reporting procedure, e.g. with form 105, 106 or 112 for beneficiaries in Switzerland, and with form 108 for beneficiaries abroad. In this case, a basic request using form 823, 823B or 823C must be submitted beforehand and authorisation to use the reporting procedure must be obtained. The reporting procedure cannot be requested in the case of tax evasion.

  The corresponding form 7, 102, 103 or 110 must be submitted in addition to form 106 and/or 108.

• A company's general meeting decided not to distribute a dividend for the financial year just ended. Do documents have to be submitted to the FTA even though no transactions subject to withholding tax took place last year?

  If a Swiss company limited by shares (AG), limited liability company (LLC) or cooperative with share/participation certificate capital meets one of the conditions set out in Article 21 paragraph 1 of the WTO or Article 23 et seq. of the WTO, it must submit an ordinary withholding tax declaration (form 7, 103 or 110) to the FTA, together with the required documentation for the financial year in question, within 30 days of the general meeting or shareholders' meeting that approved the statutory annual financial statements. In the event of no dividend being paid by the company, the aforementioned form is to be completed with CHF 0.00 and submitted. In other cases where none of the conditions set out in Article 21 paragraph 1 or Article 23 et seq. of the WTO is met, no withholding tax declaration is required.

  In the following cases, every Swiss company limited by shares, limited liability company or cooperative is required to submit an official form (7, 103 or 110), together with the annual report or a signed copy of the annual financial statements (balance sheet and profit and loss statement), if

  a. it has total assets exceeding CHF 5 million,

  On the reporting date of the financial year concerned. In this case, the reporting requirement is linked solely to the quantitative criterion of the total assets in the statutory annual financial statements for the financial year in question: if this value is exceeded, an ordinary anticipatory tax declaration must be filed, even in the absence of taxable benefits/payments.

  b. the ordinary general meeting or shareholders' meeting decides to distribute a taxable benefit/payment, i.e. a dividend from other reserves, 

  Note: Only dividends from other reserves need to be declared using form 7, 103 or 110. Dividends from capital contribution reserves, which are tax-exempt under Article 5 paragraph 1bis of the ATA, do not fall within the scope of Article 21 paragraph 1 letter b of the ATO and therefore do not result in an ordinary declaration. They are declared using form 170.

  c. it provides or makes a taxable benefit/payment (subject to withholding tax) during the financial year,

  These are taxable benefits/payments that the company limited by shares or limited liability company declared or should have declared using form 102 (e.g. extraordinary dividends, etc.) – taking into account the self-declaration nature of withholding tax.

  d. it is assessed on the basis of Article 69 of the Direct Federal Taxation Act or Article 28 of the Direct Taxation Harmonisation Act, or

  This concerns corporations that benefit from a participation deduction and are taxed accordingly or that have a special tax status.

  e. it makes use of a double taxation agreement.

  In this case, the corporation applied the provisions of a DTA between Switzerland and a foreign state in the year for which the financial statements were approved.
  

• Why do annual financial statements have to be submitted to both the canton and the FTA (Art. 21 para. 1 and Art. 23 para. 2 of the ATO)?

  If the requirements of Article 21 paragraph 1 or Article 23 paragraph 2 of the WTO are met, companies limited by shares, limited liability companies and cooperatives must spontaneously submit their annual report or a signed copy of the annual financial statements to the FTA within 30 days of the approval of the annual financial statements, together with the declaration in accordance with the official form (form 7, 103 or 110). In all other cases, the documentation is to be submitted to the FTA upon request. There is no automatic exchange with the cantons.

Contact

Contact form

Phone numbers (German)

Federal Tax Administration FTA
Main Division DAS
Eigerstrasse 65
3003 Berne