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