Pay Anticipatory Tax (Swiss Withholding Tax)

The interest rates are now uniformly regulated in the FDF Ordinance on Interest Rates for Late Payment and Remuneration of Taxes and Levies (FDF Interest Rate Ordinance). 

The FDF Interest Rate Ordinance provides for the following interest rates, which will now be reviewed annually:

If payment of the tax, interest and costs by the prescribed payment deadline would cause considerable hardship, the FTA may agree with the taxpayer to extend the payment deadline or to pay by instalments.

For a possible extension of the deadline, please use the form Submit a proposal for a payment plan. It is advisable to do this as early as possible so that any reminders and collection measures can be prevented. The agreement can be made dependent on an appropriate security deposit.

The agreement lapses if the preconditions for it cease to apply or the conditions to which it is attached are not fulfilled.

No payment facilities may be agreed after the initiation of debt enforcement proceedings.

The period granted does not postpone the ordinary expiry and the interest on arrears is owed in any case.

If the taxpayer fails to pay the tax due or makes a manifestly insufficient payment despite a prior reminder, the FTA initiates debt collection proceedings for the tax due.

• The debt is collected by attachment.
• Once debt collection proceedings have been initiated, no further deadline extensions can be granted.
• The FTA is responsible for the removal of any legal objections in the injunction and appeal procedures.
• After execution of the attachment, the taxpayer can be granted a postponement by the debt enforcement office and the tax debt can be paid in instalments.
  

In writing via the contact form or by telephone via the relevant debt collection team

No, as withholding tax is a self-declared tax, the declaration and payment must be made without being requested to do so.

Payment by the statutory deadline, by QR invoice or via the payment address.

In writing or by telephone via the relevant debt collection team.

If taxes, duties or fees are paid after the due date, default interest on arrears is owed.

The legal bases for this are:

• Article 16 paragraph 2 of the WTA (SR 642.21), 
• Article 29 of the StA (SR 641.10), 
• Article 11 paragraph 6 of the DTA USA 96 Ordinance (SR 672.933.61), 
• Article 12 paragraph 1 of the ACLA (SR 313.0) and
• Article 5 paragraph 4 of the Taxation of Savings Act (SR 641.91)

Withholding Tax Act, Article 16, paragraph 1, letters a to d and paragraphs 2 and 2bis, letters a to b:

Issue tax:

The payment deadlines can be found in: Stamp Duties Act, Article 11, letters a to c:

Transfer stamp tax:

The payment deadlines can be found in: Stamp Duties Act, Article 20

The interest rates are now standardised in the FDF Ordinance on Interest on Defaults and Refunds for Taxes and Duties (FDF Interest Rate Ordinance).

If the claim amount, default interest and debt enforcement costs have been paid in full, the FTA will have the debt enforcement deleted from the register.