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Opportunity for Refund of Late Interest charged on Failed Withholding Tax Notifications

14/02/2017

Background Switzerland levies federal withholding tax at the rate of 35% on certain capital income, including dividend distributions of Swiss corporations. The federal withholding tax is fully refundable for Swiss resident recipients, provided that they (i)...

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Authors

Portrait ofMark Cagienard
Mark Cagienard, LL.M. VAT
Partner
Zurich
Dr David Schuler