Filling in the DA-1

kseniteas · September 4, 2019, 12:34pm

Hi all,

I am trying to figure out how to fill out the DA-1 form and I am using this example as a reference.

I also understand I need to look up some values for each stock using this website (example is for Zurich Insurance).
https://www.ictax.admin.ch/extern/en.html#/security/1107539/20181231

It is not clear to me what value goes where.

I did some search here on the forum and, although I could find a wealth of related information, I couldn’t find a guide for filling out the DA-1.

My questions are:

Is there such a guide (in English) available or am I asking too much?
Is filling out the DA-1 form mandatory? My understanding is that it is not, but if I don’t fill it out I am losing out because of the dividend withholding tax. Is this correct? (I am considering not submitting the DA-1, since it’s already September and I need to submit my taxes before the end of the month).

Many thanks

rolandinho · September 4, 2019, 7:02pm

Stückzahl is the amount of shares u have, say 100 Apple.
Steuerwert is the value of one share on 31.12 CHF 245 x 100.
Bruttoertrag is the dividends paid out by Apple (before the deductions) = CHF 2 x 100
Pauschale Steueranrechnung is the 15% source tax deducted by USA = CHF 0.30 x 100
Pauschale Anrechung USA is the 15% source tax deducted by CH = CHF 0.30 x 100
For European shares percentages a bit different. Check your dividend payment statement for the deductions made.
It’s quite simple unless u have 100 positions.
You have to do the Wertschriftenverzeichnis, but not the DA-1 (but of cos u lose out if u don’t).

rolandinho · September 4, 2019, 7:04pm

Use the free tax software from your canton, that way u don’t have to look up the Steuerwert etc on ictax or on your statements.

ChickenFat · September 6, 2019, 8:48pm

And don’t forget to send them any and every dividend statement from your broker so they have a proof you were deducted the 30 or 15%

Novice · February 13, 2021, 8:40am

Does anyone have experience filling in DA-1 in canton Aargau? I don’t understand it at all. I am trying to find examples of hand filled DA-1 forms, but cannot find any. As far as I can see, there is no way to do it via easytax.

ChickenFat · February 13, 2021, 7:24pm

IIUC you only need to tick if there was a foreign withholding tax when you fill in the securities into the WV. But you may want to call them.

https://www.ag.ch/de/dfr/steuern/natuerliche_personen/steuerarten_natuerliche_personen/steueranrechnung_rueckbehalt_usa/da1_rus.jsp

Mik34 · March 26, 2021, 8:17am

In easy tax, at page where you fill out all your assets. Once you specified security name and dividends distributed, you need to make sure you have an empty field in box below

Once you done that, you press ok and on the next window below

you press nein, and then you can see that your stock now classified as DA-1. Once you marked this in easy tax, you also need to fill out DA-1 form itself and send it all in tax office.

Notes:

Same rules applied no matter where security is domiciled if there is treaty on double taxation you just need to find out what is withholding tax in there.
securities both in easy tax and in DA-1 shall be fill out in alphabetical order of their respective domiciles - both in DA-1 and easy Tax.

that how i undestand it from the tax office.

What I don’t understand yet is how to get back withholding tax from ETFs distributed dividends.
Does anyone know?

Cortana · March 26, 2021, 9:24am

I’m 100% sure that this box “mit zusätzlichem Steuerrückbehalt USA” isn’t there when I add US ETFs.

Btw, are you sure that you have to click Nein/No?

Patirou · March 26, 2021, 9:33am

Just a thing for those who have only VT or VTI+VXUS

Get out the Activity report from IB.

Just fill in the DA-1 with one line Interactive Brokers US stock, the end of year amount and the dividents you have perceived and it is done.

No need to declare all of the dividends perceived every quarter.

(My tax advisor has done it like that)

dbu · March 26, 2021, 9:46am

I am doing it that way this year (in BS)
Reporting total amount, dividends received, and amount withheld.
Another line for cash position. (in the tax tool, not DA-1)

Let’s see if it flies.

Novice · March 27, 2021, 9:27am

As far as I understood, there is no way to claim ETF dividends with EasyTax because they are not categorized correctly. You have to fill out the DA-1 form manually.

Mik34 · March 28, 2021, 8:53pm

That’s how I was told by the office.
The thing is that you want all your stocks/etfs to be categorised by three group B, RUS, DA-1

B is stock/etf without dividents, for example it could be Facebook and it’s doesnt matter if you hold it with us or swiss broker.

RUS stands for stock/etf paying distributions but held at swiss broker.

DA-1 is stock/etf paying dividend but held at non swiss broker(ib or degiro)

That’s why it is important to mark it as DA -1 to make sure that we can retrieve correct amount back. I am going to fill out return first time but understand that’s the process.

s-g · March 28, 2021, 9:56pm

This probably refers to the form R-US164, in which case it’s applicable only to stocks/etfs paying distributions, held at a swiss broker and domiciled in the USA

Mik34 · March 29, 2021, 9:10am

I also understand so

Cortana · March 29, 2021, 9:19am

Oh that sounds easy, have to try this out at home to see what PDF output I’ll get and if there is a DA-1 form included.

Why don’t you click the box “mit zusätzlichem Steuerrückbehalt USA”? It says “with additional tax withholding USA”? Isn’t that the case?

nabalzbhf · March 29, 2021, 9:52am

It’s only if you have a swiss broker (clicking this box when it doesn’t apply seems to be the most common DA-1 rejection)

Cortana · March 29, 2021, 10:24am

@Mik34
@nabalzbhf
Thank you very much for your contributions. I couldn’t apply for DA-1 because I didn’t cross the required amount, but I will do it for sure in 2022.

Mik34 · March 30, 2021, 9:19am

Here is what they told me: To retrieve part of dividend withheld in US for US based funds, bought via IB for example for funds below, you need to choose in Easy Tax:

then you fill out manually like below:

Also she said me that no need to fill out DA-1 manually after all it should come out of Easy Tax at some point, how I haven’t figure out yet.

Novice · March 30, 2021, 5:22pm

Oh man, I wish I had seen this before filing it manually. Next time. Thanks!

Cortana · March 31, 2021, 5:45am

I click this box right?

Chose Aktien/shares and then enter it like that?

DA1c

Then I chose NEIN/no so that the box “mit zusärtzlichem Steuerrückbehalt USA” won’t be selected. This way a DA-1 form is included in the tax declaration. If you chose JA/yes, then you’ll end up with a RUS form which is wrong?

DA-1 for US dividends from US brokers and RUS for US dividends from Swiss brokers?

I got this at the end of my tax declaration (I increased the dividends for this example because otherwise I wouldn’t be above the required 100 CHF). So it actually works!