Residents of other countries please use the forms for reimbursement for persons residing abroad.
Withholding tax
Declaration and refund for Swiss residents (Form 25)
Withholding tax
Refund for persons resident in Germany (Form 85)
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.
How and where can I apply for a withholding tax refund?
I have submitted an application for a withholding tax refund but have not received a reply from the FTA.
What documents must I enclose with my application for a withholding tax refund?
Within how many years can I claim 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.
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.
The receipt of the claims for refund of Swiss anticipatory tax is not confirmed. The length of processing the claims depends on the quality of the received claims as well as on the quantity received. Processing can take up to several months. We kindly ask you to be patient considering that more than 300'000 claims have to be processed every year. Thank you for your understanding.
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.
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.
Contact
Federal Tax Administration FTA
Main Division FDT
Eigerstrasse 65
3003 Berne
Last modification 20.07.2023