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Anticipated tax and dual taxation agreements

Anticipated tax and dual taxation agreements

Philippe FRESARD, notary and lawyer in Berne and Olivier JACOPIN, notary and lawyer in St-Aubin

Anticipated tax

Anticipated tax is a federal tax deducted at source on the yield of movable capital. Interest on bank credits and obligations, dividends and all pecuniary services or monies paid (in Swiss Francs) to shareholders are subjected to anticipated tax. The anticipated tax rate is 35%. Beneficiaries of capital products living in Switzerland can ask for a refund of anticipated tax insofar as they pay their taxes on capital, income or profits. For people residing abroad, anticipated tax is only refunded (fully or partly) if a dual taxation agreement has been signed between Switzerland and the country of residence.

Dual taxation agreements

Within the framework of relations with our French neighbour, it goes without saying that there is such an agreement that erases the damaging effects of dual taxation between Switzerland and France, both concerning natural and legal persons (agreement dated 9th September 1966 between the Swiss Confederation and the French Republic with a view to avoid dual income and capital taxation, including the rider dated 22nd July 1997).

Bern/St-Aubin, 10.02.2015

See also

  • The Swiss tax system
  • Taxing of natural persons
  • Taxing of legal persons
  • Partial indirect liquidation and transposition
  • Lump-sum taxation (for natural persons)
  • Property taxes
  • Taxation on donations and successions
  • Fiscal changes for 2011
  • Taxation

Fields of activity

  • Family and inheritance law
  • Property law
  • Company law
  • Foundations, associations, trusts
  • Taxation
  • Legal opinion, legal, tax advice and practices
  • Various acts

swisNot, the Swiss notary network, your partner in legal and tax matters. swisNot consists of 16 offices in 26 locations in 13 cantons, i.e. about 50 notaries with a total of about 300 qualified employees.

Contact

Me Philippe Frésard, MLE
Kellerhals Carrard Berne
Effingerstrasse 1
CH-3001 Berne

+41 58 200 35 66

+41 31 390 25 64

Links

swisNot is a co-founder of Lexunion (International Legal & Notarial Strategies), an international federation of national networks of legal and tax professionals serving individuals and companies.

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Taxation on donations and successions Fiscal changes for 2011
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