Get Application To Refund The Withholding Tax On Payments By Pension Funds Domiciled In Switzerland 2019-2025
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The statutory rate of Swiss WHT is 35%. Relief, if any, is generally granted by refund. With respect to dividends between qualifying related companies, a mere notification/reporting procedure may be requested for the fraction of the Swiss WHT exceeding the residual WHT (which is 0% in many cases).
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