I’m french, domiciled in Zurich.
Until last year, I have done my investments through a swiss broker only so it was relatively easy.
Last year, I started Degiro and I have many questions regarding the tax declaration.
I did not receive many dividends last year but will receive many this year so this year is a good one to “begin” with taxes.
Last year I had in my portfolio direct stocks from many countries, and funds investing globally domiciled in Lux or in Ireland.
a) I have 2 french stocks where my dividend was taxed at source at 28% while I think the normal tax rate should be 12.8% because as a non resident I should not pay the “prelevement sociaux” of 17.2% (not 100% sure about those numbers as 17.2+12.8=30 not 28…). Can I use the Da-1 form ( i never used it) to be taxed at the correct rate ? Or do I have to claim this back to France/Degiro directly (Apparently with a form 5000-xyz I have ).
b) Can I have degiro to withheld only the right amount (12.8%) ? I heard there is a form 5000-x for that but I don’t know which one.
in 2020, my shell dividend was taxed at 15%, I assume it’s correct. Since I will receive much more dividend from many countries in 2021, how can I check that the taxation at source was right ?
I guess it works the same with funds, according to their domiciles, right ? But I have a few accumulating funds. By mistake I did not declare the underlying income in the previous years and I never heard a thing. Now that I know the rule, can you confirm it would be a bad idea to be lazy and not report all the funds i own ?