Contact Debt Collection for Anticipatory Tax (Swiss Withholding Tax)

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.