The right to require the Swiss paying agent to transfer a one-off payment or report a disclosure shall expire five years after the end of the calendar year in which the one-off payment was to be transferred or the disclosure reported.
The statutory limitation period shall be interrupted whenever a Swiss paying agent is notified of any official action pertaining to the enforceability of the one-off payment or disclosure. Once a statutory limitation period has been interrupted, a new limitation period shall begin to run.
The statutory limitation period shall expire no later than 15 years after the end of the calendar year in which the one-off payment was to be transferred or the disclosure reported.
0 commentaries
No commentaries are available for this article yet.