Pay Withholding Tax

Would you like information about your payments or payment deadlines?

The debt collection department is responsible for this information.

Payment address – Withholding Tax

Federal Tax Administration FTA
Anticipatory Tax + Stamp duties
3003 Berne

PostFinance, Berne
IBAN CH12 0900 0000 3000 4120 3
BIC (Bank Identification Code) POFICHBEXXX

Please always indicate your FTA-ID, UID number or SR-/S number in the designated message box.

Submit a proposal for a payment plan

Submit a proposal for a payment plan (german)

Interest on default

The interest rates are now uniformly regulated in the FDF Ordinance on Interest Rates for Late Payment and Remuneration of Taxes and Levies (FDF Interest Rate Ordinance). 

The FDF Interest Rate Ordinance provides for the following interest rates, which will now be reviewed annually:

• Uniform rate for the reimbursement interest for refunds as well as for the interest on arrears of 4.0 percent from 1 January 2022 on taxes and duties levied by the Confederation in accordance with the Ordinance.
• Uniform rate for the reimbursement interest for refunds and for the interest on arrears of 3.0 per cent from 1 January 2021 on taxes and duties levied by the Confederation in accordance with the Ordinance.
  

Deferred payment

If payment of the tax, interest and costs by the prescribed payment deadline would cause considerable hardship, the FTA may agree with the taxpayer to extend the payment deadline or to pay by instalments.

For a possible extension of the deadline, please use the form Submit a proposal for a payment plan. It is advisable to do this as early as possible so that any reminders and collection measures can be prevented. The agreement can be made dependent on an appropriate security deposit.

The agreement lapses if the preconditions for it cease to apply or the conditions to which it is attached are not fulfilled.

No payment facilities may be agreed after the initiation of debt enforcement proceedings.

The period granted does not postpone the ordinary expiry and the interest on arrears is owed in any case.

Debt collection measures

If the taxpayer fails to pay the tax due or makes a manifestly insufficient payment despite a prior reminder, the FTA initiates debt collection proceedings for the tax due.

• The debt is collected by attachment.
• Once debt collection proceedings have been initiated, no further deadline extensions can be granted.
• The FTA is responsible for the removal of any legal objections in the injunction and appeal procedures.
• After execution of the attachment, the taxpayer can be granted a postponement by the debt enforcement office and the tax debt can be paid in instalments.
  

Questions & answers about paying the Withholding Tax

If withholding tax is payable, does the company automatically receive an invoice?

No. Because withholding tax is a self-assessment tax, the declaration must be submitted to the FTA and the payment to the FTA must be made spontaneously and without the company being prompted to do so.

What are the payment details?

Payments of withholding tax, stamp duty and additional tax retention are to be made exclusively to the following accounts:

Postal cheque account: 30-4120-3
IBAN: CH12 0900 0000 3000 4120 3
BIC (Bank Identifier Code): POFICHBEXXX

Account Holder:
Federal Tax Administration
Withholding tax + stamp duty
3003 Bern SWITZERLAND

Last modification 24.10.2022