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 on the Agreements on Cooperation in the Area of Taxation with Other States and the Federal International Withholding Tax Act (IWTA) (PDF, 1 MB, 01.10.2019)Levying of final withholding tax and voluntary disclosure
November 2013
Last modification 01.10.2019