Currently, both withholding tax evasion and the endangerment of Swiss withholding tax are national offenses only where the element of maliciousness is missing, i.e., the national provisions providing for penalties on such offenses cannot currently be applied to non-Swiss resident claimants where maliciousness cannot be proven. A claimant must provide the SFTA with all information which could be relevant to the reclaim request and subsequent refund decision as well as furnishing the necessary documentation. The Original Law currently contains four articles authorizing the Swiss Federal Council to issue additional regulations via the enactment of ordinances in the following areas (cf. Switzerland – Revision of Withholding Tax Ordinance This report covers updates to Switzerland’s recent withholding tax on income rules that aim to reduce potential inequalities between foreigners subject to Swiss tax withholdings and Swiss citizens or C-Permit holders who are not subject to the same tax … Show article reference#Hide article reference, Organization of the procedure regarding the refund of Swiss withholding taxes levied on capital income where such refund has been guaranteed by an international treaty, Taking measures to prevent a full or partial refund of foreign withholding taxes to persons not eligible for such refund under the relevant international treaty, Decisions and decrees regarding another treaty nation’s taxes, to bring them under Swiss Federal administrative jurisdiction and to equate their enforceability to decisions regarding Swiss Federal taxes, with such decisions and decrees to be made by the Swiss Federal Tax Administration in the context of a double tax treaty, Determination of the process regarding the credit of a foreign tax for Swiss tax purposes, as agreed in a relevant international treaty, Application of the penal provisions as contained in the Federal tax laws to the violation of the implementation rules, Determination of the requirements for the Swiss branch of a foreign entity which is subject to ordinary taxation both at the Federal and the cantonal/communal levels to avail itself of a flat-rate tax credit on foreign income subject to non-refundable taxes, Legislation regarding the full or partial relief from Swiss withholding tax, Penal provisions relating to unjustified relief from and endangerment of Swiss withholding tax, the endangerment of Swiss individual and corporate income taxes as well as violations regarding the crediting of foreign residual taxes in Switzerland. Currently, where behavior qualifying as endangerment of Swiss withholding tax by a non-Swiss resident claimant is identified, the SFTA may only deny a reclaim application. 2ǪBs�p œ�H�ޖDHХ��� The tax rate for the corporate withholding tax in Switzerland is 35%. Additionally, and in accordance with applicable case law, the Draft Law would incorporate into the statute the applicable reclaim deadlines. Switzerland Highlights 2020 Page 5 of 8 Rulings – Advance rulings may be obtained from the tax authorities on various Swiss tax matters. The enactment of such provision would lead to a legal basis for the trend observed in the SFTA’s handling of reclaim applications by non-Swiss resident claimants over the past years, whereby the amount of information and documentation to be provided as well as the corresponding granularity have steadily increased. If a tax relief is granted, the sum paid for the withholding tax is refunded. As detailed above, currently, a claimant must provide the SFTA with all information which could be relevant to the reclaim request and subsequent refund decision as well as furnishing the necessary documentation, including in cases where the burden of proof falls upon the SFTA. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. For more information regarding the withholding tax and for other types of taxes in Switzerland, contact our accountants in Switzerland. Pursuant to the proposed changes, the new Federal Law on the Implementation of International Tax Treaties (the Draft Law) would introduce: The provisions regarding full or partial relief from Swiss withholding tax are based on the domestic procedural principles contained in the Swiss WHTA and therefore apply to both, the refund of Swiss withholding tax and the reduction of Swiss withholding tax levied at source to the rate agreed in a relevant international tax treaty. To prevent automated spam submissions leave this field empty.

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