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Corporate Tax

09 August 2019
Maurus Winzap Fundamental changes to Swiss withholding tax on interest payments

Switzerland - Walder Wyss

The Federal Council recently announced its intentions to resume the temporarily suspended Swiss withholding tax reform and set out the general framework to introduce a paying agent tax system with regard to interest payments. However, as the Federal Council's communication did not contain any details, it remains to be seen how the reform will be set out in the draft bill expected in Autumn 2019 and how it will affect paying agents and investors.

Authors: Maurus Winzap, Fabienne Limacher
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