Withholding tax
The distributions of the profit of a company, for example dividend payments and other kinds of profit distribution, are subject to Federal withholding tax. This tax is raised at source and currently amounts to 35%. The reimbursement of this tax depends on whether the double taxation agreement between Switzerland and the country of ordinary residence of the recipient provides for this.
In the case of distributions from a Swiss parent company to its Swiss subsidiary, it is possible to opt for a net reporting procedure.
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