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  Firmengründung im Ausland- Offshore Gesellschaft gründen: Internationale Steuergestaltung für Mandanten aus der Schweiz
 

Schweizer Doppelbesteuerungsabkommen

The following are some of the countries which have double-tax treaties with Switzerland:

  • Albania
  • Argentina
  • Armenia
  • Australia
  • Austria
  • Azerbaijan
  • Belgium
  • Belarus
  • Bulgaria
  • Canada
  • China
  • Czech Republic
  • Denmark
  • Ecuador
  • Egypt
  • Estonia
  • Finland
  • France
  • Georgia
  • Germany
  • Greece
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iran
  • Ireland
  • Israel
  • Italy
  • Ivory Coast
  • Jamaica
  • Japan
  • Kazakhstan
  • Kirghistan
  • Kuwait
  • Latvia
  • Lithuania
  • Luxembourg
  • Macedonia
  • Malaysia
  • Mexico
  • Moldova
  • Netherlands
  • New Zealand
  • Norway
  • Pakistan
  • Philippines
  • Poland
  • Portugal
  • Romania
  • Russia
  • Serbia
  • Singapore
  • Slovakia
  • Slovenia
  • South Africa
  • South Korea
  • Spain
  • Sri Lanka
  • Sweden
  • Tajikistan
  • Thailand
  • Trinidad & Tobago
  • Tunisia
  • Turkmenistan
  • Ukraine
  • United Kingdom
  • United States
  • Uzbekistan
  • Venezuela
  • Vietnam

 

Switzerland Table of Treaty Rates

The rates shown are those of withholding taxes applied to payments made by Swiss entities or persons to non-resident entities or persons; a zero rate applies to royalties.

Country
Dividends, %
Interest, %
Paid from Switzerland
Paid from Switzerland
Australia
15
10
Austria
5
5
Belgium
10/15 (Note 1)
10
Bulgaria
5/15 (Note 1)
10
Canada
15
15
China
10
10
Denmark
nil
nil
Egypt
5/15 (Note 1)
15
Finland
5/10 (Note 2)
nil
France
5 (Note 3)
10
Germany
10/30 (Note 4)
nil
Greece
5
10
Hungary
10
10
Iceland
5/15 (Note 1)
nil
Indonesia
10/15 (Note 1)
10
Ireland
nil/10 (Note 1)
nil
Italy
15
12.5
Japan
10/15 (Note 1)
10
Luxembourg
nil/15 (Note 1)
10
Malaysia
5/15 (Note 1)
10
Netherlands
nil/15 (Note 1)
5
New Zealand
15
10
Norway
10/15 (Note1)
nil
Pakistan
15/35 (Note 5)
15/35 (Note 6)
Poland
5/15 (Note1)
10
Portugal
10/15 (Note1)
10
Singapore
10/15 (Note 1)
10
South Africa
7.5
35
South Korea
10/15 (Note 1)
10
Spain
10/15 (Note 1)
10
Sri Lanka
10/15 (Note 1)
10
Sweden
nil/15 (Note 7)
5
Trinidad & Tobago
10?20 (Note 8)
10
UK
5/15 (Note 1)
nil
USA
5/15 (Note 1)
5

Notes:

(1)



The higher rate applies if the payment is received by a company holding directly less than 25% of the capital of the Swiss paying company

(2)
5% if the recipient is a company
(3)
Only 20% is refunded (making the effective rate 15%) if non residents of France have substantial interests in the recipient company, if the recipient company controls at least 20% of the Swiss company and if the shares of either company are neither quoted at a stock exchange nor traded over the counter
(4)
The 30% rate applies to dividends from jouissance rights, participating loans and silent participations. Withholding tax shall not exceed the tax chargeable on the profits out of which the dividends are paid.
(5)
The lower rate applies if the recipient is a company which owns at least one third of the voting stock in the Swiss company
(6)

If the recipient is an individual no refund of the Swiss 35% withholding tax is granted

(7)

The zero rate applies where the payer is a corporate shareholder which has a participation of at least 25% for a continuous period of at least 2 years immediately preceding the distribution. 5% applies where the participation requirement is satisfied but not for the requisite period and 15% is the rate for smaller holdings.

(8)
The lower rate applies if the recipient is a company which controls directly or indirectly at least 10% of the voting power in the Swiss paying corporation

 

 

 

 

 
 
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