Withholding taxes

Double taxation agreements limit the maximum withholding tax that can be collected by the contracting states (known as residual tax). Further information on this topic can be found on the corresponding website of the Federal Tax Administration FTA:

Foreign withholding taxes by country (in German and French only)

Last modification 08.01.2024

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State Secretariat for International Finance SIF

Double taxation agreements
Bundesgasse 3
3003 Berne
Tel. +41 (0)58 462 71 29

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