Here you will find the account for paying stamp duty and everything you need to know about extending deadlines or paying in instalments. Do you have any questions? The debt collection department can help.
Payment address - Stamp Duty
Federal Tax Administration FTA
Anticipatory Tax + Stamp duties
3003 Berne
PostFinance, Berne
IBAN CH12 0900 0000 3000 4120 3
BIC (Bank Identifyer 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
Interest on default
Deferred payment
Debt collection measures
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:
| Calendar years from |
Default interest (in %) |
Refund interest (in %) |
Compensation interest on voluntary advance payments |
2024 |
4,75 |
4,75 |
1,25 |
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.
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 Stamp duty
Does the company automatically receive an invoice if it has to pay stamp duty?
What are the payment details?
What formal and material requirements must be met to submit a ruling request?
Is it possible to know which employee is in charge of processing my ruling request and how long it will take to process my request?
I would like to receive information regarding stamp duty. Whom should I contact?
Where can I find further information regarding stamp duties?
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 to the FTA's account, without the company being prompted to do so. In the event of late payment, interest on arrears is due without any notice.
Payments of withholding tax, stamp duty and additional tax retention are to be made exclusively to the following accounts:
PostFinance, Berne
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(at)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 note that any additional documents or corrections to the ruling request must be sent to the e-mail address ruling.dvs(at)estv.admin.ch. Internal transmission of these documents to the person in charge of the file will take place immediately.
Please address your questions to the main DWS division using the contact form "Message to the Stamp Duty" (not available in English ─ see the German version).
As part of its activities, the main division DWS prepares and publishes circulars (FTA’s Circulars), circular letters (FTA’s Circular-letters), notices and communications (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 number (German)
Debt Collection Division
Federal tax administration FTA
Debt Collection Division
Schwarztorstrasse 50
3003 Berne
Last modification 03.10.2024