I assume this is the case but just to make sure: After I declare dividend income to get back the 35% withholding tax, the tax I am charged on dividends is my normal income tax rate for my salary only, i.e. no deduction for AHV or ALV are done as is done for salary?
For simplicity, let’s assume we are dealing with Swiss domiciled ETFs or stocks held at a Swiss broker.
No AHV/ALV for dividends, correct, just pure income tax.
But not your “normal income tax rate for my salary”. Income tax is highly progressive. After the salary, your dividend income will belong to high tax brackets with much higher marginal tax rates.
That’s an irrelevant and unnecessarily complicated statement. As OP said, they are taxed as normal income, no special treatment. You can consider that to be marginal tax rate, or just the average tax rate which happens to be affected by the dividend income.
You could probably be charged AHV if you are a professional trader, but I haven’t looked into the details.
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