Fonds not accepted for DA-1 in Luzern

Taxes
1

Hi all,

There is already a lot of resources here and it helped a lot for my investment and tax declaration, thank you.

I invested in VOO ETF with Interactive Brokers, I filled in the W8-BEN to get the reduced taxes that Switzerland normally input in the calculation (Notiz DA-M).
I started filling out the Steuererklärung for 2024 and asked Luzern how they want me to fill the DA-1 form to get the US 15% back.

Basically there answer, raises much more questions than it answers.

Besten Dank für Ihre Anfrage. Ich bitte Sie sämtliche Unterlagen der Interactive Brokers beizulegen damit wir die Ertragsausschüttungen nachvollziehen können.
Darauf ist auch ersichtlich ob bei den Titel der Abzug für die Quellensteuer gewährt werden kann oder nicht. In den meisten Fällen sind bei Fonds keine Abzüge geltend zu machen.
Ich empfehle Ihnen anhand der Auszüge der Interactive Brokers die Erträge und Steuerwerte zu erfassen. Beachten Sie zudem das bei der Rückerstattung von ausl. Quellensteuern eine Limite von CHF 100.—gilt.

They seems to not consider Fonds worthy of tax’s refund and only refund up to 100CHF?
This seems to be exactly the opposite of what I read here and how other Kanton treat it.

Any one had experience in Luzern?

2

Maybe they mean a lower bound limit of 100 CHF? Makes no sense to only reimburse UP TO 100 CHF. Much more logical when they say we don’t reimburse anything under 100 CHF.

EDIT:

Betrifft Steueranrechnung: Wenn der Betrag für die Steueranrechnung insgesamt den Wert von CHF 100.– nicht übersteigt, wird keine Anrechnung ausländischer Quellensteuern gewährt ! In diesem Fall sind die Erträgnisse zu dem um die nicht rückforderbare ausländische Steuer gekürzten Betrag im ordentlichen Wertschriftenverzeichnis aufzuführen.

Desgleichen sind Dividenden und Zinsen, die über- haupt keiner Steuer im Quellenstaat unterliegen oder für die die vollständige Rückerstattung verlangt wer- den kann, nicht auf dem Formular DA-1, sondern nur im ordentlichen Wertschriftenverzeichnis zu deklarieren.

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100 CHF is the LOWEST amount that can be reimbursed using DA-1 form.

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Sounds like a boilerplate response.

They say with “most” funds, WHT can’t be claimed back. And considering that probably 99% of funds Swiss people invest in are European funds, the answer is correct.

What even was your question?

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Yes this seems to have been a boilerplate response. Because my question was regarding the usage of the LU Tax software, if they want all the transaction of the year detailed to get the WHT accounted.

So I asked again and LU also accept only one line with the value at 31.12 (no need to enter all the bought transaction for the year in the software), the standard docs of IB should be sufficient.

Regarding the limit, my bad I was just confused by that comment from LU tax office, it is clear that this is the minimum refunded.

This was probably the weirdest exchange of questions I had with tax offices so far.

1 Like
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Hello Ben
Did you include the DA-1 form for the refund of US withholding tax in the attachment to your Steuererklärung, or did you enter it in the tax section of your financials (stocks etc.)?

For me, it somehow doesn’t work directly in the securities section. I can’t even select it in the “C - DA-1/R-US” section. VOO is classified directly as an “investment fund”.

Thanks for the answer and sorry for the newbie question… I am doing my tax return for the first time myself (I’m 21 years young).

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This is a known issue with their software / the database it pulls its information from. Try leaving the ISIN & Valoren-Nr. empty and put that information into the text box at the bottom. This was accepted in my case for the last few years.

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Yes I got the exact same answer from company making the etax software. I don’t know if Luzerns Tax software is the same or similar.
You can get fonds with the search option then the classification is B and greyed out. If you then remove the Valoren-Nr. you can change the “Rubrik” to “C-DA-1/R-US”. Then if you put a value into “Betrag pausch. Anrechnung” the form for Anrechnung will automatically be generated. I did not know this so 2023 i did not get the Withholding Tax back. But because I did not get any notification about the calculation of the Tax credit for the Withholding Tax i investigated further.

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Thanks for your help, appreciate it!
I’ll try it like this.

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That looks similiar in Lucerne’s tax software.
Thank you very much for your help, appreciate it!