Wittholding tax for a moral person

Last Friday I made the revision of the book keeping of a non profit organization (club) and I realized that we have the subtraction of the withholding tax even on small amount of interest like less than CHF 10.-. I was surprised to see that, as on my private accounts, I have never seen any withholding tax since years, due to the ridiculously tiny interest rate.
I have two questions about this topic.

  1. Is the minimal amount of interest, to have withholding tax, related to the situation of the person or of the bank?
  2. How to ask the reimbursement of the withholding if the entity (the club in this case) does not have to fill a tax declaration.

Thank you for any useful input.

It seems that the answer is here:

https://www.estv.admin.ch/estv/de/home/verrechnungssteuer/verrechnungssteuer/fachinformationen/verrechnungssteuer.html

I think this means you have to fill a declaration. But why not call them?

I knew this website but the it seems to be a complicated topic.
Look deeper in the website and check the number of Rundschreiben, Kreisschreiben, RundblÀtter and Wegleitungen. I have never seen such a complicated situation in the federal system and I work for them.
Then I think that the federal administration is not the people you have to ask as the canton is responsible for tax collection.

My question is more had anyone already been confronted with this situation.
The other point is that the amount we could claim is ridiculously small (CHF 12.50) but it is a matter of principle.
I am interested to know better on this topic because maybe you know that in Switzerland we have a lot of family foundation (Sandoz is the mostly known) and I expect that the rules are similar.

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Have you tried your luck with ‘Formular 25’ ?
https://www.estv.admin.ch/estv/de/home/verrechnungssteuer/verrechnungssteuer/dienstleistungen/schweiz.html

Kanton Baselland says it’s the way to do
https://www.baselland.ch/politik-und-behorden/direktionen/finanz-und-kirchendirektion/steuerverwaltung/privatperson/wertschriften/ruckerstattung-vst/rueckerstattung-verrechnungssteuer-fuer-juristische-personen

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