For filling out the following declaration forms, the free software Snapform Viewer must be installed.
Certain internet browsers change the file format when downloading. The file extension must be .qdf and not .xml. Once you have changed the file extension to .qdf, the form will open in Snapform Viewer.
Some internet browsers include a PDF viewer. Do not open qdf forms directly in the browser. When you download the form, you will get a dialogue. Select there that you want to save the file.
Please note that the ESTV does not currently process withdrawals via QR-IBAN. Therefore, please provide us with your bank details with the usual IBAN number.
✔ IBAN: CHxx 0xxx xxxx xxxx xxxx x
❌ QR-IBAN: CHxx 3xxx xxxx xxxx xxxx x
The receipt of the claims for refund of Swiss anticipatory tax is not confirmed. The claims are processed depending on the date of receipt. 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.
25 A - Claim to refund of the Swiss anticipatory tax for claimants resident outside Switzerland (QDF, 96 kB, 02.11.2021)Article no.: 605.020.05
Can obtain a refund with this form: shareholders of Swiss Collective Investment Vehicles resident outside Switzerland, in the condition that at least 80 percent of the income of these units comes from foreign sources (art. 27 of the memorandum of understanding of the federallaw about the Swiss anticipatory tax - MoULAl). These persans are entitled to a refund of the anticipatory tax deducted for their own if, at the due date of the income subjected to this tax, they had the beneficial ownership on the units which produced the income (art. 21 of the federallaw about the Swiss anticipatory tax - LAD, and were moreover not domiciled in Switzerland and do not have, for the reason of their simple stay, to pay taxes on their income or on their fortune in Switzerland (art. 22 LAl).
Refund forms sorted by country
By clicking on a country, you can access the country pages under «International fiscal Law».
Belgium (Form 97)
Canada (Forms 96 and 96a)
Denmark (Forms 89 and 89a)
Germany (Form 85)
Japan (Forms 93)
Portugal (Form 94)
Last modification 26.10.2021