Swiss Federal Tax Administration Updates Withholding Tax Summaries for Various Jurisdictions Under Tax Treaties

On 11 and 14 April 2022, the Swiss Federal Tax Administration published the updated withholding tax summaries for the following countries under the corresponding tax treaties:

• Albania
• Belarus
• Belgium
• the Czech Republic
• Croatia
• Denmark
• Finland
• Hungary
• Iceland
• Latvia
• Lithuania
• Luxembourg
• Moldova
• Montenegro
• the Netherlands
• North Macedonia
• Norway
• Poland
• Romania
• Russia
• Serbia
• the Slovak Republic,
• Slovenia
• Sweden

The topics covered in these summaries are:

1. tax relief procedures and rates;
2. withholding tax rates;
3. the tax treatment of dividends and interest on bonds; and
4. certificate of residence information.

For more information, see here (in German).