On 20 September 2018, the Federal Parliament (Nationalrat) approved a bill to amend the withholding tax refund procedure to limit forfeited refunds to cases of actual tax evasion. The amendments thus provide taxpayers with the opportunity to request refunds in cases where taxpayers had been negligent when not declaring income subject to withholding tax. The relaxed refund procedures will be applicable retroactively from 1 January 2014.
September 25 2018