Would you like to settle your stamp duty? The easiest way to do this is directly online via our ePortal. You need an ePortal login to do this.
Stamp duty
Declaration of the levy on transferred securities (forms 9 and 9FL)
Quick and secure settlement of withholding tax online
ePortal offers you the following functions:
- Electronic stamp duty settlement for the following forms:
- Levy on transferred securities (forms 9 and 9FL)
- Registration as a securities dealer in accordance with Article 13 paragraph 3 of the StG (German)
- Transaction overview of settlements and registrations submitted online
- Electronic user management (adding and modifying user rights)
Here you will find all forms for the settlement of Swiss stamp duty.
Questions & answers about Stamp duty
Can official paper forms also be submitted electronically?
Is there a list of securities dealers?
How can I apply for registration as a securities dealer?
In the case of negotiation stamp duty, must the relevant form be submitted quarterly or annually?
Is it mandatory to keep a transfer register?
I am an asset manager and therefore a securities trader in Switzerland. I send orders to the Luxembourg subsidiary of a Swiss bank. Do I have to deduct and pay stamp duty?
My company is in the business of investment consulting and I occasionally carry out securities transactions on behalf of my clients. Does this make me a securities dealer within the meaning of the Federal Act on Stamp Duties of 27 June 1973 (StA)?
Do I have to declare issurance duty when a company is founded and at each capital increase?
When do I have to declare a capital increase within a capital fluctuation margin?
In a restructuring, when can I apply the tax-free allowance of CHF 10 million?
No. It is currently not possible to submit paper 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.
The ePortal is constantly developed.
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 DAS 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 financial statements of the last five financial years.
Federal Tax Administration FTA
Collection Division DVS-ER
Eigerstrasse 65
3003 Berne
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, 10.10.2023); only available in German, French or Italian).
Every securities dealer must keep a trading register (Circular No. 12, No. 56 (PDF, 460 kB, 10.10.2023); 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 (whether paid or free charge) of equity securities is subject to stamp duty. Art. 6 of the Federal Act on Stamp Duties (StA) regulates the exceptions.
In accordance with Art. 6 para. 1 letter h of the Federal Acto on Stamp Duties (StA), members' contributions not exceeding a total amount of CHF 1 million are not subject to stamp duty, with the exception of free increases, which are subject to full stamp duty.
In the case of participation rights issued within the framework of a capital fluctuation margin in accordance with the provisions of art. 653s ff. of the Swiss Code of Obligations, the tax claim arises when the fluctuation margin expires, in accordance with art. 7, para. 1, let. f of the Federal Act on Stamp Duties.
According to art. 9, para. 3 of the Federal Act on Stamp Duties, funds received by the company within the framework of a capital fluctuation margin are subject to stamp duty only to the extent that they exceed the repayments made within the framework of the fluctuation margin (net amount). Stamp duty must therefore be declared at the end of the capital margin period, and is due 30 days after the end of the quarter in which it arose.
The recapitalization allowance of CHF 10 million pursuant to art. 6 para. 1 letter k of the Federal Act on Stamp Duties can only be claimed if there is an open or undisclosed recapitalization. The restructuring payment must be offset against losses (loss elimination). Capital contribution reserves cannot be formed in this case.
Contact
Phone numbers (German)
Federal Tax Administration FTA
Main Division DAS
Eigerstrasse 65
3003 Berne
Last modification 28.03.2024
Contact
Phone numbers (German)
Federal Tax Administration FTA
Main Division DAS
Eigerstrasse 65
3003 Berne