Forms for the refund of foreign tax at source

If a withholding tax was levied on dividends, interest and royalties abroad and Switzerland has the sole right of taxation for such income on the basis of the double taxation agreement between Switzerland and the source state, the foreign withholding tax can be reclaimed in full in the source state. If, on the basis of the double taxation agreement, both Switzerland and the source state may tax dividends, interest and royalties, the foreign withholding tax may be partially reclaimed in the source state.

The claim for refund is limited to that part of the withholding tax which is higher than the maximum withholding tax agreed in the double taxation agreement. The corresponding forms for applications for refund of foreign withholding tax can be found in the register, sorted by state.

Refund forms sorted by country

Clicking on a country will take you to the country pages under «International fiscal law». The desired documents are located under the section «Forms».


Contact form

Federal Tax Administration FTA
Main Division FDT
Eigerstrasse 65
3003 Berne

Last modification 20.07.2023

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