Here you will find the forms related to the double taxation agreement concluded by Switzerland with the USA as well as any other state-related publications.
Memorandums of understanding
Memorandum of Understanding of 5 December 2024 concerning the eligibility of certain pension institutions to claim treaty benefits pursuant to Art. 10(3) DBA (PDF, 145 kB, 08.01.2025)(Applicable for dividends paid on or after 1 January 2020)
Competent Authority Arrangement of 25 November/3 December 2004 regarding the qualification of certain U.S. and Swiss pension or other retirement arrangements (PDF, 1 MB, 08.01.2025)(Applicable for dividends paid up to December 31, 2019)
Forms
Claim to refund of Swiss anticipatory tax for entitled ones with domicile abroad
Claim to refund of foreign tax at source for entitled ones with domicile in Switzerland
S-02.142 (PDF, 119 kB, 09.10.2023)Zusätzlicher Steuerrückbehalt beim Bezug von amerikanischen Dividenden und Zinsen über schweizerische Zwischenstellen ("Qualified Intermediaries") für Fälligkeiten ab 1.1.2001
Contact
for questions regarding refunds and foreign withholding tax
Federal Tax Administration
Main Division DWS
Eigerstrasse 65
3003 Berne
for questions on the application of the double taxation agreement
State Secretariat for International Finance SIF
Double Taxation Treaties
Bundesgasse 3
3003 Berne
Last modification 07.01.2025
Contact
for questions regarding refunds and foreign withholding tax
Federal Tax Administration
Main Division DWS
Eigerstrasse 65
3003 Berne
for questions on the application of the double taxation agreement
State Secretariat for International Finance SIF
Double Taxation Treaties
Bundesgasse 3
3003 Berne