Specialist information – Anticipatory Tax (Swiss Withholding Tax)

Here you will find an overview of the anticipatory tax specialist information.

Circular SFAMA: changes in practice from 2013

SFAMA informs about the change in practice with regard to anticipatory tax on target funds and Swiss accumulation funds. Learn more here.

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Anticipatory tax: amendments to the notification procedure in a group of companies as of the 1st of January 2023

The notification procedure in a group will be allowed as of 1 January 2023 for shareholdings of 10% or more and will be extended to all legal entities.

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Federal Tax Administration
Main Division DAS
Eigerstrasse 65
3003 Berne