Refund of withholding tax

No forfeiture of the claim due to negligent lack of declaration

The claim for reimbursement of the withholding tax should presumably no longer be forfeited on 1 January 2019, despite the lack of a declaration, if it is subsequently declared or the tax authority settles the service. It is assumed that this occurs prior to the conclusion of an assessment, revision or post-tax procedure, and the non-declaration in the tax return was negligent. The request for reimbursement must be made unchanged within the time limit specified in Article 32 of the Withholding Tax Act.


Trust – the secure basis for our actions.
So you can reach us


Accounting and Auditing Ltd.

Comptabilité et Revision SA

Bundesstrasse 3


CH-6302 Zug

T +41 41 729 51 00

F +41 41 729 51 29

Access by public transport


Zug railway station
S1, S2, S9 or S21

Bus 1, 2 or 5

Bus-stop closest to Bundesstrasse:
Reformierte Kirche or


Please send us your request using the enclosed form.

© 2016/2019  BRAG Buchhaltungs und Revisions AG, Zug  |  Rosen Werbung, Greifensee

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