At its meeting on 6 December 2019, the Federal Council opened the consultation procedure on amendments to the Ordinance on Withholding Tax. Accordingly, heirs should reclaim the withholding tax on inheritance income in their canton of residence.
In addition, federal employees abroad are to reclaim the withholding tax in their assessing canton.
At present, the last canton of residence of the testator is responsible for refunding the withholding tax to the heirs. In future, each heir to an inheritance that has not yet been distributed shall reclaim the withholding tax on inheritance income in his or her canton of residence.
The aim is to improve the correct refund of withholding tax.
The media release, the consultation documents and the amended withholding tax ordinance can be downloaded here.
