Questions & answers about Stamp duty
No. Unfortunately, it is not possible to submit forms electronically (i.e. by e-mail). Therefore, it is still mandatory to submit paper forms. However, our partners are free to sign the documents digitally, but still must send them by post to the FTA in printed form.
No, the FTA does not keep a register of securities dealers.
The application for registration as a securities dealer can be submitted electronically to the e-mail address of the relevant team in the DAT Collection Division (er01.dvs@estv.admin.ch, er02.dvs@estv.admin.ch, er03.dvs@estv.admin.ch) or by post to the address below. We kindly request you to enclose the annual accounts for the last five financial years.
Federal Tax Administration
Collection Division
Eigerstrasse 65
3003 Berne
No. As stamp duty is based on the principle of self-declaration, the transaction must be declared spontaneously to the FTA and the payment must be made into the FTA's account, without the company being prompted to do so.
If the sum of the stamp duties due in a calendar year does not exceed CHF 5,000, Form 9 may be submitted annually (Circular No. 12, No. 54 (PDF, 460 kB, 06.09.2022); only available in German, French or Italian).
Every securities dealer must keep a trading register (Circular No. 12, No. 56 (PDF, 460 kB, 06.09.2022); only available in German, French or Italian)).
Yes, in this case the Swiss securities dealer is responsible for keeping the transfer register and paying the stamp duty.
Yes, according to Art. 13 para. 3 letter b no. 2 of the Federal Act on Stamp Duties of 27 June 1973 (StA), an investment advisor who is active in the purchase and sale of securities (such as shares, bonds, shares in collective investment schemes or structured products) is a securities dealer.
In principle, any creation or increase in the nominal value of equity securities is subject to stamp duty. Art. 6 of the Federal Act on Stamp Duties of 27 June 1973 (StA) regulates the exceptions.
In accordance with Art. 6 para. 1 letter h of the Federal Acto on Stamp Duties of 27 June 1973 (StA), members' contributions not exceeding a total amount of CHF 1 million are not subject to stamp duty.
The tax free allowance of CHF 10 million for restructuring set out in art. 6 para. 1 letter k of the Federal Act on Stamp Duties of 27 June 1973 (StA )may only be claimed if the grants of participation holders can be offset under commercial law with losses/losses carried forward. If you apply for this relief, it is not permitted to build capital contribution reserves.
No. Given that 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.
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 Identifyer Code): POFICHBEXXX
Account Holder:
Federal Tax Administration
Withholding tax + Stamp duty
3003 Berne SWITZERLAND
Preliminary tax rulings (tax rulings) can be requested by e-mail (preferably) to ruling.dvs@estv.admin.ch (mailto:ruling.dvs@estv.admin.ch) or by post to the address below. If the tax ruling application is submitted electronically, it is not necessary to send it by post as well.
Federal Tax Administration
Main Division Direct Federal Tax, withholding tax, stamp duty
Ruling DWS
Eigerstrasse 65
3003 Berne
The formal and material conditions for an application for a tax ruling can be found in Info no 011 of 29 April 2019.
You will receive an electronic confirmation as soon as your ruling request is registered.
The person responsible for processing your ruling request will contact you if further information is required or if there are any uncertainties. Until this point in time, there is no need for you to follow up the status of your request.
The processing time may vary depending on the complexity of the case and the current workload.
Please address your questions to the main DAT division using the contact form "Message to the Stamp Duty Department".
As part of its activities, the main division DWS prepares and publishes circulars (FTA’s Circulars), circular letters (FTA’s Circular-letters), notices and guidelines (FTA’s Guidelines). These documents clarify the legal provisions contained in the Federal Act on Stamp Duties of 27 June 1973 (StA) and the implementing ordinances, where necessary. They also serve to ensure consistent practice.
Contact
Phone numbers (German)
Collection Division
Legal Division
from Monday to Friday
08.30 - 11.30 / 13.30 - 16.30
Federal Tax Administration FTA
Main Division DAS
Eigerstrasse 65
3003 Berne
Last modification 16.05.2023