On 20 November 2017, the Swiss Federal Tax Administration (FTA) published the updated circular letter 24 concerning collective investment schemes as subject to withholding tax and stamp duty.
Circular Letter 24 "Collective investment schemes as subject to withholding tax and stamp duty" (1-024-VS-2017-d of 20 November 2017) replaces the previous circular letter in the version of 1 January 2009.
All circular letters of the FTA can be downloaded here.
