"Finance section" @ Tax declaration 2023 Baselland (BL)

Taxes
1

Hi, first time in CH, Baselland, doing my Tax declaration. Ecverything went okayish, until I reached the “Finance section”.

Starting with the section "Steuerauszüge / Depotverzeichnisse" Tax statements / securities account lists
I am having trouble.

  1. How do I know which of the following categories are applicable for my investments?
  • Securities with federal withholding tax deduction (category A)
  • Securities without federal withholding tax deduction (category B)
  • Securities with imputation of foreign withholding tax (DA-1)
  • Additional US withholding tax (R-US 164)
    *Securities Lending / Retrozessionen
  1. Is there a step by step guide that you use to evaluate these?

There are so many follow-up questions that I am probably in need of a step-by-step guide in general. Any advice on useful tutorials?

2

Check this blog

3

I am based in ZH and I used following logic.
Normally this would depend on which securities you hold and which broker (Swiss or foreign) but following are some examples

  1. Swiss domicile ETFs will be category A (CHSPI for example)

  2. Irish domicile ETFs will be category B (VWRL, VEVE , SSAC etc). Some other ETFs where there is no tax deduction at source will also fall under this category.

  3. US domicile ETFs will be DA-1 ( VT held at IBKR), normally withholding tax would be 15%
    India domicile ETFs will be DA-1 as well

  4. US domicile ETFs held at Swiss brokers will be RUS category (VT held at Swissquote), additional 15% will be held in Swissquote on top of 15% held by ETF

You should look at your dividend and interest income statements to see what is the withholding tax deducted and then it would be easier to understand.

What I mentioned above might be different in your case depending on your brokerages and actual ISINs

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