Declaring or reporting Swiss Withholding Tax

Our aim is to make the submission of requests for the refund of withholding tax as easy as possible for our tax partners. The best way to achieve this is our electronic FTA SuisseTax portal.

Your advantage: quick and secure settlement of Withholding Tax

The FTA SuisseTax portal offers you the following functions:

• Electronic submission of following forms:
  • Withholding tax on the income from domestic shares, participation and dividend-right certificates (Form 103)
    
  • Withholding tax on the income from company shares, participation and dividend-right certificates of domestic limited liability companies (form 110)
    
• Case overview of the pending and completed requests submitted via the portal
• Electronic user administration (adding and changing user rights)

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 and Italian original version.

This advertising clip is addressed to all tax partners, who wish to use the FTA SuisseTax electronic portal to request a withholding tax refund from the Federal Tax Administration for legal entities and other claimants.

Questions & answers about declaring or reporting the Withholding Tax

Where do I find the FTA-ID of my company?

You can find the FTA-ID on your existing documentation. It has not been changed.

For support, please contact us with our contact form. 

When are reporting forms 105 and 112 used?

According to Article 20 of the WTA, in conjunction with Article 24 et seq. of the WTO, reporting form 105 can be used when issuing bonus shares, distributing dividends in kind or in the event that the seat of a company is transferred to another country, if it is established that the persons would be entitled to a refund, and if their number does not exceed 20. If an official audit discloses payments in kind in a previous year, the company may submit form 112 on a one-off basis. Forms 102, 103 or 110 are in this case not necessary in addition.

When must the forms 102/103/110 in connection with a reporting procedure according to forms 106/108 (= distribution in the group context) be submitted at the latest?

The forms must be submitted to the FTA no more than 30 days after the taxable payment falls due. Submission after the deadline will incur a fine.

In the case of a direct tax offsetting, do I have to take any additional steps concerning withholding tax?

Withholding tax is a self-assessment tax. As a result, taxpayers must spontaneously declare any direct tax offsetting made by the cantonal tax administrations to the FTA, if the correction is relevant for withholding tax purposes.

Can forms be submitted electronically instead of by post?

The Federal Tax Administration is continuously digitising its processes.

At present, only forms 103 / 110 can be submitted online via FTA SuisseTax. Declarations with reporting procedures are not yet possible.

How can I obtain a paper form?

Paper forms must be ordered from the Federal Office for Buildings and Logistics (FOBL). You will find the link under the relevant form.

Can the withholding tax liability of a company be fulfilled by application of the reporting procedure?

Where the requirements of Article 24 seq. of the WTO are met, domestic beneficiaries can fulfil their withholding tax liability by application of the reporting procedure.

Why do annual financial statements of the company have to be submitted to both the canton and the FTA (Art. 21 para. 1bis of the WTO)?

Where the requirements of Article 21 paragraph 1 of the WTO are met, limited companies and limited liability companies must submit their annual financial statements spontaneously to the FTA. There is no automatic exchange of documents with the competent cantonal tax administration.

Last modification 19.11.2021