Recovery Swiss WHT Tax on dividends non CH residents

Hello all

Just trying to understand how the partial recovery process of CH WHT on dividends works for non CH residents (living in a country with DTA with CH).

If you live in a country where foreign dividends must be reported in tax declaration but are not taxed, are you still entitled to partially recovery of CH witholding tax: 20% (and not the full 35%)? or Switzerland must in any case return you the 20% witheld on dividends, as long as you fill all the forms and provide evidence that your local tax authority has been informed on the dividends received?

Thanks

It depends on the tax treaty with that particular country. If there is none you probably can’t get it back. Check out here:

The country where I live has DTA with CH. I assume therefore that CH has to return me 20% of the dividend and they can max keep 15%?

Read the DTA of that particular country in the link I provided. The link contains even the forms to get it back (you’ll need the snapform viewer). Probably they return all of it, depending on the DTA. Search for the word “dividend”.