April 2022 / Switzerland

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).