Here you will find the account for paying the withholding tax and everything you need to know about extending deadlines or paying in instalments. Do you have any questions? The debt collection department can help.
Payment address – Withholding Tax
Federal Tax Administration FTA
Anticipatory Tax + Stamp duties
3003 Berne
PostFinance, Berne
IBAN CH12 0900 0000 3000 4120 3
BIC (Bank Identification Code) POFICHBEXXX
Please always indicate your FTA-ID, UID number or SR-/S number in the designated message box.
Submit a proposal for a payment plan
Interest on default
Deferred payment
Debt collection measures
The interest rates are now uniformly regulated in the FDF Ordinance on Interest Rates for Late Payment and Remuneration of Taxes and Levies (FDF Interest Rate Ordinance).
The FDF Interest Rate Ordinance provides for the following interest rates, which will now be reviewed annually:
| Calendar years from |
Default interest (in %) |
Refund interest (in %) |
Compensation interest on voluntary advance payments |
2024 |
4,75 |
4,75 |
1,25 |
If payment of the tax, interest and costs by the prescribed payment deadline would cause considerable hardship, the FTA may agree with the taxpayer to extend the payment deadline or to pay by instalments.
For a possible extension of the deadline, please use the form Submit a proposal for a payment plan. It is advisable to do this as early as possible so that any reminders and collection measures can be prevented. The agreement can be made dependent on an appropriate security deposit.
The agreement lapses if the preconditions for it cease to apply or the conditions to which it is attached are not fulfilled.
No payment facilities may be agreed after the initiation of debt enforcement proceedings.
The period granted does not postpone the ordinary expiry and the interest on arrears is owed in any case.
If the taxpayer fails to pay the tax due or makes a manifestly insufficient payment despite a prior reminder, the FTA initiates debt collection proceedings for the tax due.
- The debt is collected by attachment.
- Once debt collection proceedings have been initiated, no further deadline extensions can be granted.
- The FTA is responsible for the removal of any legal objections in the injunction and appeal procedures.
- After execution of the attachment, the taxpayer can be granted a postponement by the debt enforcement office and the tax debt can be paid in instalments.
Questions & answers about paying the Withholding Tax
If withholding tax is payable, does the company automatically receive an invoice?
What are the payment details?
No. Because withholding tax is a self-assessment tax, the declaration must be spontaneously submitted to the FTA and the payment to the FTA must be made spontaneously and without the company being prompted to do so. Bei verspäteter Zahlung ist ohne Mahnung ein Verzugszins geschuldet In the event of late payment, interest on arrears is oweddue without any payment reminderanotice warning.
Payments of withholding tax, stamp duty and additional tax retention are to be made exclusively to the following accounts:
PostFinance, Berne
IBAN: CH12 0900 0000 3000 4120 3
BIC (Bank Identifier Code): POFICHBEXXX
Account Holder:
Federal Tax Administration
Withholding tax + stamp duty
3003 Bern SWITZERLAND
Contact
Contact by phone
Debt Collection Division
Federal tax administration FTA
Debt Collection Division
Schwarztorstrasse 50
3003 Berne
Last modification 24.05.2024
Contact
Contact by phone
Debt Collection Division
Federal tax administration FTA
Debt Collection Division
Schwarztorstrasse 50
3003 Berne