Swiss Withholding Tax: Relieved requirements for the notification procedure

On 1 February 2017, the Swiss Federal Tax Administration (“SFTA”) informed that the relieved requirements for the notification procedure will enter into force on 15 February 2017.

Companies which have paid late payment interest on delayed notification applications and meet below reflected further requirements are entitled to claim back such late payment interest within 1 year.


On 30 September 2016, both chambers of the Swiss parliament approved an amendment of the Swiss Withholding Tax Act, for which no referendum was called. As a result of the amended Swiss Withholding Tax Act, the notification procedure for withholding tax on dividend distributions shall – even in case the 30-days-filing-deadline was/is not met – be granted by the Swiss Tax Authorities, if the relevant material conditions for the notification procedure are/were fulfilled at the due date of the distribution.

Based on the transition rules, the amended law will also be applicable to cases which occurred prior to the enactment of the law changes, unless (i) the tax liability or the late payment interest is/are time-barred or (ii) was/were already finally assessed prior to 1 January 2011.

Kindly note that – despite of the amended Withholding Tax Act – we continuously recommend to strictly adhere to the 30-days-deadline for filing the relevant forms (e.g. 102/103 and 106/108) to avoid potential fines.

In case you have refrained from paying a late payment interest claim and your case was either suspended by the SFTA or an appeal is currently pending, we recommend analysing what next steps shall be taken.

Next Steps / Call to Action

If your company had missed the 30-day-deadline for the notification procedure, we recommend that you contact your PwC tax adviser who will be happy to help you analyse whether your company may be entitled to a refund or how to best deal with your pending.

Our contacts:

Stefan Schmid
Partner, Tax & Legal Services
+41 58 792 44 82

Dr. Remo Küttel
Partner, Tax Services
+41 58 792 68 69

Dr. Sarah Dahinden
Senior Manager, Tax & Legal Services
+41 58 792 44 25