In the autumn session 2016, the Federal Assembly adapted the provisions of the Swiss Withholding Tax Act (VStG) concerning the reporting procedure. The period for submitting the application for reimbursement of default interest expires on 15 February 2018
In accordance with Communication 007-V-2018-d of 11 January 2018 "Reminder - Reporting procedure for withholding tax on distributions within a national or international group. Reclaiming interest on arrears", companies that have already paid the interest on arrears but would have been entitled under the new provisions to apply the reporting procedure must submit an application to the FTA to obtain a refund of the interest paid on arrears.
The application for reimbursement must be made using the form (Form 1 RVZ). be submitted within one year of the new regulations coming into force (15 February 2017 to 15 February 2018)
The communication of 11 January 2018 is available here.
