Switzerland clarifies procedure for recovery of interest paid

07 February, 2017

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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Switzerland

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Malaysia parliament, kuala lumpur, Malaysia

🇲🇾 Malaysia 🇨🇭 Switzerland

Malaysia, Switzerland end second round negotiations to update income tax treaty

June 30, 2026

Malaysia’s Ministry of Finance announced on 27 June 2026 that Malaysia and Switzerland have completed the second round of negotiations to amend the 1974 tax treaty, held from 22 to 25 June 2026. The negotiation is aimed at modernising their

🇨🇭 Switzerland

Switzerland: Parliament approves VAT hike to support AHV pension costs

June 23, 2026

Switzerland's parliament has approved a constitutional amendment that will allow an increase in Value Added Tax (VAT) rates from 2028 to help finance the country's newly introduced 13th monthly pension payment under the Old-Age and Survivors'

🇦🇷 Argentina 🇨🇭 Switzerland

Switzerland completes MLI procedures for Argentina treaty, effective from 2027

June 22, 2026

Switzerland has completed the domestic steps required for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) to take effect for its covered tax treaty with Argentina, according to

🇨🇭 Switzerland

EU: FASTER directive signals need for Swiss withholding tax reform

June 15, 2026

The European Union's Faster and Safer Tax Relief of Excess Withholding Taxes (FASTER) directive establishes streamlined withholding tax relief procedures that expose significant gaps in Switzerland's current system. While EU member states prepare

🇫🇮 Finland 🇨🇭 Switzerland

Switzerland, Finland sign protocol of amendment to double taxation agreement

June 04, 2026

Switzerland and Finland have moved forward with updating their longstanding tax agreement, with the Swiss State Secretariat for International Finance announcing the signing of an amending protocol to their 1991 income and capital tax treaty on 28

🇧🇪 Belgium 🇨🇭 Switzerland

Belgium: Council of Ministers approves protocol to tax treaty with Switzerland

May 18, 2026

Belgium’s Council of Ministers has approved a draft law for the ratification of the protocol to the 1978 income and capital tax treaty with Switzerland on 13 May 2026. Signed 16 July 2025, the protocol aims to align the 28 August 1978 tax