The Agreements with Austria and the United Kingdom entered into force on 1 January 2013. In scope are British and Austrian taxpayers holding a Swiss bank account or a securities deposit.
Guidance withholding Tax according to the ACT
Guidance on the Agreements on Cooperation in the Area of Taxation with Other States and the Federal International Withholding Tax Act (IWTA) (PDF, 1 MB, 02.11.2021)Levying of final withholding tax and voluntary disclosure
November 2013
Contact
Federal Tax Administration FTA
Main Division FDT
Eigerstrasse 65
3003 Berne
Last modification 16.05.2022