Yes I read your post. However, we do not have a mortgage…
(Edit: The decision was based on article 52, al. LIA, and on ar. 8 à 12 de l’Ordonnance du Conseil fédéral du 22 août 1967 en la matière. A different article compared with your denied reimbursement)
Thanks, so this means I should expect mine in few months, good! And sorry for off-topic.
Unless your marginal tax rate is < 15%, or you have interests from mortgage, I don’t really see what the issue could be.
Thanks for all the suggestions. I will get in touch with the person who dealt with our tax declaration tomorrow. For this year it involves only 60 CHF or so, but we bought much more stock this year so for next year it will matter. I like to be prepared beforehand and not deal with these issues afterwards.
I guess from Swiss perspective, given high fees they might have assumed “cost of acquisition” with >60 CHF 
Hi,
Same here. Every. Single. Year.
The explanation I got from my tax advisor is that the refunded amount cannot be greater that the amount of taxes paid on securities revenue. Since I have some deductions they only reimburse a partial amount.
Thanks for your explanation. In our case all was denied… Anyway I look at it it does not make sense. I still need to call them and ask though.
I’m not sure if the decision of the tax office has a legal ground. I’m not a lawyer, but the interest payments should be counted in proportion to your actives?
https://www.admin.ch/opc/de/classified-compilation/19670167/index.html#id-2-2-c
So if you have 500k in funds that yield 2%, 700k mortage at 1% and a home that is worth 1’000k, then 2.3k of the 7k interest payments should be deducted from the 10k dividends.
If you make the calculation (10k*15%)/(10k-7k*(500k/(500k+1'000k))), then you would need a tax rate of 20% to receive the full amount.
@xorfish indeed, this is what they did according to my understanding. I’ve run your numbers in the Google sheet (case F) and the result is the same as per your calculation.
The issue with my situation is that until last year I had quite high mortgage interests (mortgage from 2010). Moreover, the value of US securities was a small part of my net worth.
I’ll try to re-run the simulation with my 2020 numbers (lower mortgage and increase of US securities) to see if I’m entitled to receive something back…
Hi,
In the document you linked : DA-1 process the following point is important
Wer die Anrechnung ausländischer Quellensteuern nicht beantragt oder darauf gemäss den Artikeln 3–7 keinen Anspruch hat, kann verlangen, dass bei der Veranlagung zu den schweizerischen Steuern vom Einkommen die im Vertragsstaat in Übereinstimmung mit dem Doppelbesteuerungsabkommen erhobenen Steuern vom Bruttobetrag der Erträge abgezogen werden.
As a result I believe if the request is denied you should still be able to ask the tax authority to reduce your taxable amount of the amount you paid abroad to implement the prevention of double taxation.
hi @HoiZame yes, I think this is possible but this would just entitle to a reduction of taxes based on one’s tax bracket (i.e. a % of the withheld amount and not the full withheld amount)
Yes, better than nothing but in my situation at the time (declaration 2018) the withheld amount was 135 and my bracket 18% → I could have saved ca. 24 CHFs
I think what is important to highlight here is that we often advocate in favor of the US funds also for the possibility to fully recover the 15% through DA-1 (as simple as that ! 
) while it’s not necessarily the case.
Nevertheless US funds have also other advantages (less spread, lower transaction costs etc) so they may be worth it even without taking into account the 15% refund…
You also might get a partial refund. In the above example you would still get 1.15k(77%) of the 1.5k withholding taxes back if your marginal tax rate is 15%.
Hi People, thanks for the insight. I’ve looked in the forum and haven’t found an answer to my question.
I’ve understood that for US securities held by a US fund, we can get 15% refund through DA-1 (as long as you’ve filled out the W-8 form).
Until now, I’ve invested only in VWRL CHF, for the low TER und avoidance of FX risk,
On the long-term, all things remaining equal, would I be better off keeping the VWRL, not facing FX risk or going for a US based fund (VT should be an equivalent to VWRL if I’m not mistaken ?) and then get the 15% refund, but facing FX risk.
Btw, the 15% of my dividends received from US securities already went above the minimum of 50 CHF.
Thanks in advance for your insight and the helpful infos.
There are no FX risk difference between VWRL and VT, for the rest please have a look at IE vs US domiciled funds (VWRL vs VT)
Thanks a lot for the swift reply.
You can scratch the “for US securities”. It doesn’t make a difference what securities the fund holds: 15% will be withheld on the fund’s distributions to you (and possibly be refunded), regardless of its holdings.
Thanks, I got confused on the different level.
I received my 2018 and 2019 tax assessment confirmation from Basel Stadt and my request for DA-1 refund has been denied. No specific reason given, except that the provided details (annual broker dividend summaries and US tax forms, I think 1042-S) are inadmissible.
While the amount in question is not very significant (297 CHF), I am concerned about this and would like to request if anyone has received a similar feedback from BS and if so, what was the approach taken to counter this? Thanks for your feedback.
The best is to ask the tax office why (call them or send a letter). It’s different in each canton.
It’s possible that your marginal tax rate is lower than 15%. Or sometimes, they also do mistakes.
Thanks! My marginal tax rate is approx. 37% so that could not have been a factor. I will call and send them an email and post here if they reply.