Within the framework of the withholding tax agreements with the United Kingdom and Austria, relevant persons can have untaxed assets regularised by choosing between a deduction of withholding tax and the disclosure of specific information regarding their accounts or deposits. If they opt for taxation, the paying agents deduct a one-off tax for the regularisation of the assets. In addition, paying agents will collect a final withholding tax on capital income earned after the agreements enter into force. If relevant persons choose to make a declaration, the paying agents forward the corresponding information to the FTA, which in turn passes it on to the tax authorities in the partner state concerned.

The FTA forwarded the amounts stemming from the regularisation of assets along with the disclosure declarations to the tax authorities in the partner states for the first time at the end of July 2013 (see press release). Further transfers and declarations will follow on a monthly basis up to mid-2014.

The FTA started to forward the amounts generated by the withholding tax on capital income at the end of March 2014.

Last modification 16.05.2022

Top of page


Contact form

+41 58 462 71 72

Federal Tax Administration
Division for exchange of information in tax matters
Eigerstrasse 65
3003 Berne

Print contact