Claim to refund of Swiss Anticipatory Tax (Swiss Withholding Tax)

Residents of other countries please use the forms for reimbursement for persons residing abroad.

Refund of Swiss withholding tax for persons resident in Switzerland

Refund of Swiss withholding tax for persons resident abroad

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.

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.

• Refund of withholding tax – Germany - Machine-to-machine (M2M) interface documentation

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Questions & Answers about reclaiming anticipatory tax (Swiss withholding tax)

• I have submitted an application for a refund of anticipatory tax but have not yet received any notification from the FTA. What now?

  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. Thank you for your understanding. 

  You can check the status of your claims submitted online in the FTA Portal.

  Explanation of status:

  In progress: the claim has not yet been fully completed by the applicant and therefore has not yet been submitted to the FTA.

  Submitted: the claim has been received by the FTA and is awaiting processing.

  Completed: the claim has been processed. The payment advice note can be downloaded.

  If all the documents have been sent correctly, the claim can be processed. If this is not the case and additional documents and/or information are required, we will contact you.

• What documents must I enclose with my application for a anticipatory 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 foreign bank, you must also enclose the corresponding tax vouchers (see circular n. 21). A Tax Voucher is issued by the bank and confirms that the non-Swiss bank has actually delivered the Swiss WHT to the FTA (see circular no 21). Please note that your application cannot be processed if the required information and documents are not submitted to us in full. Depending on the situation, additional information may be requested if necessary.

• Can I submit several refund claims in the same year?

  In this regard, we refer you to art. 64 WTO: «As a general rule, a claim from the same person entitled to a refund will only be accepted once a year.» ... We would ask you to regroup the income together on the same claim and submit it only once a year.

• I received a letter from the FTA regarding a anticipatory tax refund. However, I have not applied for a anticipatory tax refund myself.

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

• How and where can I apply for a anticipatory tax refund?

  Individual persons domiciled in Switzerland must submit claims for a anticipatory tax refund to the tax authority of the canton in which they were domiciled at the end of the calendar year in which the taxable benefit fell due (art. 30 ATA).

  Legal entities whose headquarters are in Switzerland apply for anticipatory tax refund with the FTA. Legal entities and individuals domiciled abroad may also apply for a anticipatory tax refund with the FTA, provided that a double taxation agreement (DTA) exists. You can apply for a anticipatory tax refund either online on our website or you can fill out the relevant form using the free software Snapform Viewer. If you use the software Snapform Viewer, you need to print out the form and send it to the FTA by postmail.

  The forms available on our website are constantly being updated. Only the latest version is accepted, so please always ensure that you are using the latest version by consulting our site. If the FTA finds that a submitted form is not compliant, it will be rejected (art. 64 para 1 ATO).

  In view of increasing digitalisation, paper forms are gradually being phased out. We therefore recommend you to use the electronic version whenever possible. You will find links to existing applications on our website (see address below).

• May I submit a request for anticipatory tax refund before the end of the year in which the taxable benefit falls due?

  In accordance with art. 29 para. 2 ATA, a request for reimbursement (form 25) may be submitted at the earliest after the end of the calendar year in which the taxable benefit fell due. 

  For the current year's income, only Swiss residents may apply for refund by instalments using Form 21 if this is sent to the FTA before the end of the third quarter of the year in question. 

  Please note, however, that in accordance with articles 65 and 65a ATO, certain conditions must be met. For example, the applicant must plausibly establish that he is entitled to a refund of at least CHF 4000 for the entire year. In addition, a person who has received refunds in instalments must, within three months of the end of the year in question, submit an application for the full amount of anticipatory tax, indicating the instalments received.

• Within how many years can I claim a anticipatory tax refund?

  In principle, the right to claim to a anticipatory tax refund expires if the application is not submitted within three years after expiry of the calendar year, in which the taxable benefit fell due (art. 32 ATA and art. 27 para. 1 LECF).

• How do I apply for a anticipatory tax refund in the case of an inheritance?

  In the case of an inheritance, refund must be requested to the competent authority in the name of the deceased up to and including the date of death (for Swiss residents, this is the competent cantonal tax administration of the place of domicile). For due dates falling after the date of death, each heir must apply individually to the competent authority for refund of his or her share of the inheritance (art. 58 ATO).

• What additional documents do I need to provide if the income for which the refund is being claimed is derived from a qualifying shareholding an investment of more than 10 %?

  If dividend income is claimed for the first time based on an investment of more than 10 %, a full copy of the purchase contract must be attached to the refund claim (in addition to the usual documents) (art. 48 ATA).

Contact

Do you have questions regarding the withholding tax refund? Please use this contact form and describe your request. We will be happy to assist you.

For technical issues or questions about logging into the portal, please contact our technical support at [phone].

Federal Tax Administration FTA
Main Division DAS
Eigerstrasse 65
3003 Berne