Filling in the DA-1

Taxes
85

So I finally found how to do it in St. Gallen: the DA-1 is hidden in Wertschriften under Rubrik:
A: mit Verrechnungssteuer,
B - ohne Verrechnungssteuer,
C - DA1 / R-US.

The question is what to do with the rest. Now there appear several new fields:

Staat: (I assume USA)
DA-1 % (what should I put in here?)
DA-1 nicht rückforderbar (Länderliste) (what should I put in here?).

Does anyone know how to fill these out? The IB activity statement only has a Withholding tax section, where the numbers don’t even add up to the total that’s written there. Thanks in advance for help.

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86
Staat USA
DA-1 % 15
DA-1 nicht rückforderbar The amount of US WHT in CHF, i.e. 15% of the gross dividend. Might be calculated automatically.
R-US 0
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87

I got my answer today by submitting my taxes in Geneva with GeTax software.
If you declare all your VT purchases and dividends, the DA-1 document is filled automatically and attach to your tax declaration.

88

I am doing my full Swiss tax return for the first time and am confused about the DA-1 and R-US 164. It is annoying that these are not filled automatically based on inputs to the État des titres annex (at least with my canton’s software)…

Do I need to fill in both of these forms?

For me, this mostly concerns one ETF (VWRL) held at Degiro (where I have submitted the W-8).
I thought that the W-8 prevented some of the anticipatory US taxes from being levied on dividends.

90

Are you sure? It holds US-domiciled companies (60%).

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92

OK, so for any non-US domiciled ETF (regardless of what it holds), there is no need for DA-1/R-US 164?

94

OK, thanks for this. So I will not fill out either :slight_smile: I have some other small non-IE positions (DE & CA) but the dividend withholding tax won’t exceed the 100Fr minimum…

96

Fragen an die Besitzer von USA Wertschriften: Sind im Antrag US-Erträge enthalten, die in den USA den Einkommenssteuern unterliegen?

What are supposed to click here? Yes/No?

I did receives dividends from US listed ETFs and the broker did withhold some tax, should I select yes?

97

You should select “No” as long as you’re not subject to income taxes in the US. Only US citizens and probably other “US persons” need to select “Yes” here.

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98

@weirded

How did you fill out the DA-1 in Ticino? A separate form or from the program itself?

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99

@wavemotion until last year (2020) I was downloading and filling a separate annex. This year (2021) I did notice that eTax includes the form (maybe it was already there previously, I don’t know) and did fill it within the software.

In any case I did print it and sign it separately so at the end it does not change that much, I guess.

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100

Did anyone fill this out for Lucerne? I don’t see the DA-1 in there anywhere.

There are two questions under the section “Fragen zum Formular DA-1” though:

“Unterliegen Sie für das Jahr 2022 an Ihrem Wohnsitz der direkten Bundessteuer und den Einkommenssteuern des Kantons und der Gemeinden?”

and

“Stehen Sie im Genuss einer Pauschalsteuer bzw. einer Besteuerung nach Aufwand?”

If I work here and have a C-Permit (not taxed at source) I would think I’d have to anwser Yes to the first, and no to the second question, right?

But I don’t see the form anywhere. I did mail the tax office and will report back. I just thought someone might answer me before.

101

I had the same “issue” last year and also this year as I forgot about that in the mean time :crazy_face:.
The solution is once you have the share entered to edit the fields:

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Unfortunately, the ETF’s such as VT do not go directly in the right category and hence I needed to explain that in the comment section an got questions afterwards. But at the end it was all ok thanks to the tax report from IB.

102

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When I add the Valoren-Nr for VT it instantly selects the wrong “Rubrik”.

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It selects B-Ohne Verrechnungssteuer instead of C-DA-1.

So you added a new position and then manually added all the info for VT when you selected C under Rubrik?

EDIT: I got an answer today. It’s indeed not possible. If you add VT to the software it automatically selects “Anlagefonds” as “Art der Wertschrift” and then does not let you select C under Rubrik. You need to manually set everything. Very annoying…

103

Ciao @weirded ,

Do you fill it with the total amount of the dividends or just the withholding Tax? in which section do you fill it up?

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Do you also fill this section with all the Value of the assets and the Dividends?

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Many thanks

104

@JdG I’ve just closed my declaration last weekend and already forgot about it ! :joy:

I’ve declared all the assets except those which I’ve listed in the DA-1 form under the main assets list (your first screenshot) and put the summaries from the DA-1 form in the specific section (your second screenshot).

I’ve done like that for the last 2-3 years without complaints from the tax office.

I suggest that you run the draft declaration and have a look at the totals in the securities section to be sure that everything adds up correctly (nothing missing and nothing counted twice)

3 Likes
105

@weirded thanks for the quick reply.
All clear, even more simple this way.

May I fill and enclosed also il foglio complementario DA-1, or the IB statements is enough?

106

If you want to claim back the withholding tax you have to fill the DA-1 as well

107

Grazie mille!!!

108

I also just completed the declaration in Ticino. As assets/dividends are in the DA-1, I haven’t declared any asset/dividend by security (just the total) and thus not even the transactions (buy/sell) in the standard form. Did you do the same?