The Federal Finance Department has explained the refund procedure regarding the recovery of interest paid for late reporting of intra-group dividend distributions on 1 February 2017. The explanation results from revisions of the procedure for notification of intra-group dividend distributions. These changes result from a law has been adopted by the parliament on 30 September 2016 and will be applicable from 15 February 2017. According to the law, late reporting of such distributions, interest is no longer due and a fixed penalty of CHF 5,000 must be paid. The refund request must be filed within 1 year by means of form 1 RVZ.
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