Switzerland Tax Agency Issues Circular on Withholding Tax Information, Overview of DTAs

The Swiss Federal Tax Administration Jan. 24 issued Circular No. 2-212-D-2025-d, updating an overview of withholding tax information and DTAs. Updates reflect: 1) withholding on pensions in Kuwait, effective Jan. 1; 2) that refunds of withholding tax are available for both private pensions and capital benefits if proof of taxation from Kuwait is presented; and 3) clarification of the statements on the Dec. 23, 2020, cross-border commuter agreement with Italy. [Switzerland, Federal Tax Administration, 01/24/25]

Reference:
View Circular No. 2-212-D-2025-d. View Index.