An amendment to the Ordinance on Withholding Tax is due to come into force on 1 January 2022, under which the heirs of an inheritance that has not yet been distributed will be able to reclaim withholding tax on inheritance income in their canton of residence (previously: last canton of residence of the deceased).
This will better ensure correct reimbursement in intercantonal situations.
The media release with the ordinance are available here.
