For filling out the following declaration forms, the free software Snapform Viewer must be installed.
In accordance with Article 3 of the Federal Act on International Withholding Tax, paying agents must register with the Federal Tax Administration (FTA). They must fulfil this registration obligation at the latest by the end of the quarter in which they make payments to relevant persons or collect payments for such persons. This applies also for dividends or interest paid directly by legal entities to their shareholders or creditors (relevant persons) if the amount of the dividends and interest paid exceeds CHF 1 million per transaction.
Information on who qualifies as a paying agent and requires registration can be found in the guidance on the agreements (chapter 6 of the Instructions on tax regularisation and subsequent taxation of assets, and chapter 2 of the Guidance on the levying of a final withholding tax and voluntary disclosure).
Federal Tax Administration
Division for exchange of information in tax matters
Last modification 21.07.2023