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SettleNext Information Base :: tax:start
 

Taxation (Switzerland)

The information provided here is only for information and educational purposes ; it should not be construed as tax reference nor tax advice under any jurisdiction. It is up to the reader's responsibility to check for the accuracy of facts given here.

See our dossier on "Rubik", the bilateral agreements on Final Withholding Tax between Switzerland and UK, and between Swizerland and Austria.

Introduction

The pressure on the taxation of foreign asset has been mounting up in Switzerland. This is however not totally new.

  • The US QI regulation was introduced in Switzerland as part of bilateral agreements even before 2000: American citizens and residents (US person) were taxed.
  • In July 2005, the European Savings Directive was applied in Switzerland: as a result, private individuals with a residence in the EU are subject to a withholding tax on the income from interest (currently 35%).

Withholding Tax Agreements (Rubik)

  • Effective January 2013, only the Rubik agreements with United Kingdom and Austria entered into force. The agreement with Germany did not enter into force, due to opposition in the upper house of the parliament in that country.

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