The dividend withholding tax and net remittance procedures in Switzerland

Journal
Hull, H.R.; Sturzenegger, N.
Switzerland
Bulletin for International Taxation 2005 (Volume 59), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article discusses the new regulations published by the Swiss Federal Tax Administration which significantly facilitate the payment of dividends by Swiss companies. The article considers the regulations to date, the 2005 regulations (legal basis, scope and qualifying dividends), and the procedures under the new regulations. it concludes with some of the advantages of the new net remittance procedures.