International withholding tax agreements make it possible for persons who are liable to foreign taxation and who have bank accounts in Switzerland, to pay tax whilst protecting their privacy. The Agreement between the Swiss Confederation and the United Kingdom on the Cooperation in the Area of Taxation (IWT-UK) also includes an administrative assistance clause (Article 33). The corresponding Federal Act on International Withholding Tax (IWTA) governs the relevant procedure.
What is the IWT? Who is responsible within the Federation? What is the procedure of the IWT? Who qualifies as an information holder according to the IWTA? Are the information holders obliged to cooperate? What does this obligation mean for the information holders? What requirements apply to the information holders? What is a 2D-code? What requirements does a scanner have to fulfil (optional)?
Last modification 28.09.2016