Claim to refund of Swiss Withholding Tax

As English is not one of Switzerland's official languages, only the most important information concerning the Administration is translated into English. This translation is provided for information purposes only and has no legal force. Please refer to the German, French or Italian original version.

Questions & Answers about reclaiming withholding tax

I received a letter from the FTA regarding a withholding tax refunddespite not having replied for a withholding tax refund.

Your bank or your representative may have submitted an application for a withholding tax refund. Please contact your bank or representative.

How and where can I apply for a withholding tax refund?

You can apply for a withholding tax refund either online on our website or you can fill out the relevant application form using the free software Snapform Viewer. If you use the software Snapform Viewer, you need to print the form and send it to the FTA by mail.

In view of increasing digitalisation, paper forms are gradually being phased out. We therefore recommend you to use the electronic version if possible.

Individual persons domiciled in Switzerland must submit applications for a withholding tax refund to the competent cantonal tax administration.

I have submitted an application for a withholding tax refund but have not received a reply from the FTA.

The FTA does not acknowledge receipt Applications are processed in the order of their arrivals. Processing can take several months, depending on the number and quality of applications received. As the FTA assesses more than 300,000 applications per year, we kindly ask for your patience and thank you for your understanding.

You can inquire the status of your applications submitted online in the e-Portal. Upon receipt of the application, the status changes to «submitted».

What documents must I enclose with my application for a withholding tax refund?

All positions listed in your application need to be substantiated, either with a revenue statement, or a list of securities. If the securities are deposited at a non-Swiss bank, you must also enclose the corresponding tax voucher(s). (Issued by the bank. A tax voucher confirms that the non-Swiss bank has actually delivered the Swiss WHT to the FTA.). Further information or documents can be requested at a later time, if needed.

Within how many years can I claim a withholding tax refund?

In principle, the claim to a withholding tax refund expires if the application is not submitted within three years after expiry of the calendar year, in which the taxable benefit has fallen due.