The Swiss paying agent shall be entitled to a refund of the anticipatory tax on capital income from which a final withholding tax has been deducted in accordance with the applicable agreement. An exception shall be made for the non-recoverable anticipatory tax (residual tax) in accordance with the double taxation agreement between Switzerland and the country of residence of the relevant person. The Swiss paying agent shall claim a refund of the anticipatory tax from the FTA in its own name and on the account of the relevant person. It may not issue to the relevant person a certificate regarding the deduction of the anticipatory tax.
The Swiss paying agent may claim a refund from the FTA of the anticipatory tax on a monthly basis after expiry of the calendar month in which the claim for the anticipatory tax arose.
The FTA may set shorter settlement deadlines for anticipatory tax refunds.
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