The Swiss Federal Tax Administration Dec. 21 posted online guidance on withholding tax rates under DTAs, current as of Jan. 1, 2024. The guidance includes: 1) rates applicable to nonresidents receiving Swiss dividends and interest income; and 2) conditions for claiming preferential rates under DTAs. [Switzerland, Federal Tax Administration, 12/21/23]
Reference: View Guidance. View Announcement. View Index.
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