The SFAMA circular provides information on which changes in practice have been decided in cooperation with SFAMA with regard to the attribution of income subject to anticipatory tax from target funds in the case of fund of funds structures and their aggregated statement by the fund of funds, as well as with regard to the time at which anticipatory tax arises and becomes due in the case of income from Swiss accumulation funds.
Circular SFAMA No. 23/2013 of 29 August 2013 (PDF, 205 kB, 09.10.2023)Swiss Federal Tax Administration – changes in practice
- Target funds – de minimis rule for tax reporting
- Swiss accumulation funds – due date for withholding tax
Federal Tax Administration
Main Division DAS
Last modification 26.01.2024