On February 7 and 8, 2023, the FTA published the Circulars on Swiss Franc and Foreign Currency Tax Recognized Interest Rates 2023.
The two FTA circulars published below provide information on the appropriate interest rate for advances or loans in Swiss francs and in foreign currencies:
- Tax-recognized interest rates 2023 for advances or loans in Swiss francs
- Tax-recognized interest rates 2023 for advances or loans in foreign currencies
All FTA circulars on withholding tax are available here.
