The Swiss Federal Tax Administration (FTA) has published a circular on printed matter (order forms) concerning direct federal tax, the flat-rate tax credit (pStA) and the additional US withholding tax (zStR USA) for the 2018 tax period for the attention of the cantonal administrations for direct federal tax and the central withholding tax authorities of the cantons.
Circular 2-161-DV-2018-d of 21 February 2018 concerns the order forms for the following forms and contains a list of the Contracting States concerning dividends, interest and royalties (as at 1 January 2018):
- Forms natural persons 2018
- Forms legal entities 2018
- Forms pStA and zStR USA 2018
All FTA circulars are available here.
