On 18 January 2019, the Federal Tax Administration (FTA) published a circular entitled "Merkblätter und DBA-Übersichten für die Quellensteuer" ("Information sheets and DTA overviews for withholding tax").
With the circular "Leaflets and DTA overviews for withholding tax" dated 18 January 2019 (2-166-D-2019-d), the FTA provides information on changes in the double taxation agreements (DTAs), the various withholding tax information sheets and the associated DTA overviews as at 1 January 2019. The circular also contains the supplemented application for a refund of withholding tax on benefits from pension schemes domiciled in Switzerland. The changes compared to the previous year are marked accordingly in the enclosures.
All FTA circulars are available here.
