Loss of the right of natural persons to the refund of withholding tax in accordance with Article 23

The Federal Tax Administration has published a new circular letter on March 11, 2014. According to this circular letter withholding tax will not be refunded, if the declaration of withholding tax is not fully compliant with the regulations. The taxes are correctly declared when the declaration has been filed before the final assessment of taxes come into force. In particular declarations are not considered as compliant in connection with inquiries or interventions from the tax authorities. In these cases the tax authorities will not accept the refund of withholding taxes. Read more about it in the enclosed circular letter (only available in German). Please do not hesitate to contact us if you have any further questions.

UpDate 2014 / 03

(only available in German)

Circular letter

(only available in German)


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Accounting and Auditing Ltd.

Comptabilité et Revision SA

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T +41 41 729 51 00

F +41 41 729 51 29


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