Swiss paying agents shall transfer the tax levied on capital income to the FTA within 30 days of the end of each quarter.
With the transfer, they shall declare how the tax is to be allocated to the different categories of capital income in accordance with the applicable agreement.
In an inheritance case, they shall transfer the tax levied to the FTA by the deadlines set out in the applicable agreement. At the same time, they shall send the FTA the information set out in the applicable agreement.
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