Forms for the refund of Withholding Tax – residence abroad

On this page you will find application forms for the refund of Swiss withholding tax on dividends and interest for applicants resident abroad.

For filling out the following declaration forms, the free software Snapform Viewer must be installed.

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.

Refund forms sorted by country

Clicking on a country will take you to the country pages under «International tax law». There, at the bottom of the page under «Forms», you will find the application for refund of Swiss withholding tax for entitled persons resident abroad.

Form for holders of units in investment funds

Who can apply for a refund of withholding tax using this form?

Foreign owners of units in a Swiss investment fund if

  • at least 80 per cent of the income of the investment fund originates from foreign sources (Art. 27 VStG);
  • they had the right to use the income of the investment fund when the taxable benefit became due (Art. 21 VStG);
  • they were neither domiciled nor resident in Switzerland, nor were they obliged to pay income or wealth tax as a result of mere residence (Art. 22 VStG).

Claim for refund of anticipatory tax withheld on dividends


Contact form

Federal Tax Administration FTA
Main Division FDT
Eigerstrasse 65
3003 Berne

Last modification 14.02.2024

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