Filling your tax form in Vaud

Hello guys,

I’m filling my taxation with shares for the first time. I previously always considered the taxation process rather simple. But here I must admit I’m a little bit lost, even with the help of the appreciated guide from MP. I have until end of June to do it but well I’d rather tackle the issue as quickly as possible :wink:

I understood I should check both the R-US164 and the DA-1 form, right ? But this is contradictory with MP’s guide (I’m also using IB) !? In the R-US 164 I should write all US stocks. In the DA-1 form I should write all other foreign stocks (and also again the US ones ?). Is that correct ?

Instead of doing all the process of filling every stocks I own (~30), I was suggested by the taxation office to write the total value of my stock as the 31.112.2020 as wealth, and the amount of dividends subjected to prior taxation and the amount of dividends no subjected to prior taxation. Do you recommend processing that way instead of adding every stock ? Would I also get the money back from the R-US and DA-1 form in that case (as I would not have to fill the form) ?

Thanks for your help. Other advise are also more than welcome ! :slight_smile:

"Dieses Formular dient als Antrag auf Rückerstattung des zusätzlichen Steuerrückbehaltes USA, der in der Schweiz vom Ertrag amerikanischer Aktien und Obligationen abgezogen worden ist.
(…)
Dem Antrag sind die von den schweizerischen Inkassostellen (Banken usw.) abgegebenen Sammelausweise / Steuerverzeichnisse über den zusätzlichen Steuerrückbehalt USA oder die Couponabrechnungen beizulegen."

Interactive Brokers does not (to my knowledge) withhold supplementary withholding tax, since they’re not located in Switzerland - though the regular US withholding tax will be withheld.

:point_right:t2: Using a non-CH broker, you disregard R-US 164 but may want to complete DA-1.

I’m not a tax professional. I do not advise or file taxes for anyone but myself, my wife and her boyfriend.

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As indicated by @San_Francisco, this form will only apply to a Swiss broker for which you asked the benefit of the double tax treaty (DTT) between CH/US.

Swiss broker

With DTT: 15% US tax → DA-1 + 15% “Swiss supplementary” → R-US 164
Without DTT: 30% US tax → 15% on DA-1

Foreign broker

With DTT: 15% US tax → DA-1
Without DTT: 30% US tax → 15% on DA-1

List your portfolio in the section “Relevé fiscal”. By doing so, you can report directly the aggregate figures for wealth, income, DA-1 and R-US164.

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If you use VaudTax you can do something similar as to what we did How to disclose stocks positions to tax authorities - #30 by Sjess

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Just a dummy question:

What report I need to extract from IB to show to the tax office that the information on DA-1 is OK?

Excellent ! That’s a great tipp very clearly described, thanks a lot! :slight_smile:

Did you also provide an extract of your activity statement with your “account information” and you “net asset value” (like your print screen) in your tax declaration ? Or was it enough to add the dividends, withholding tax and ending value under “releves fiscaux bancaires” under “imputatation forfataire d’impot (DA-1)" ?

If I got it right, it is the “Activity” (annual). Then you have the information under “Net Asset Value”. I’m not sure if you need to send an extract of those information to the tax authorities or if mentioning them in your tax declaration is enough.

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You’d need to provide some evidence, if you simply attach to the tax declaration the yearly activity report from IB it contains all the information they will ever need.

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This was enough. The authorities can request details, like the report generated by IB but they didn’t ask for it.

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Thank you . I will try

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