Last updated 2026-06-27
Nestlé SA (NESN)
Nestlé SA (NESN, ISIN CH0038863350) is a Consumer Staples company domiciled in Switzerland, which withholds 35.0% on dividends paid to non-resident investors. The table below shows the treaty result for each residence country. File Form 70 — Swiss Dividend WHT Refund (ESTV) with the Swiss Federal Tax Administration (ESTV) when the result is claimable.
Worked example
You receive CHF1,000 in Nestlé SA dividends
Illustrative source-country withholding only. Your treaty rate and reclaimable amount depend on your residence country — see the table below.
How much can you reclaim, by residence country?
Switzerland withholds 35.0% on Nestlé SA dividends. The table shows the treaty result for each residence. Click a row for the full guide.
| Your residence | Treaty result | Reclaimable | |
|---|---|---|---|
| 🇫🇮Finland | 10.0% | 25.0% | |
| 🇯🇵Japan | 10.0% | 25.0% | |
| 🇺🇸United States | 15.0% | 20.0% | |
| 🇬🇧United Kingdom | 15.0% | 20.0% | |
| 🇩🇪Germany | 15.0% | 20.0% | |
| 🇫🇷France | 15.0% | 20.0% | |
| 🇪🇸Spain | 15.0% | 20.0% | |
| 🇳🇱Netherlands | 15.0% | 20.0% | |
| 🇧🇪Belgium | 15.0% | 20.0% | |
| 🇮🇹Italy | 15.0% | 20.0% | |
| 🇸🇪Sweden | 15.0% | 20.0% | |
| 🇳🇴Norway | 15.0% | 20.0% | |
| 🇩🇰Denmark | 15.0% | 20.0% | |
| 🇦🇹Austria | 15.0% | 20.0% | |
| 🇵🇹Portugal | 15.0% | 20.0% | |
| 🇮🇪Ireland | 15.0% | 20.0% | |
| 🇵🇱Poland | 15.0% | 20.0% | |
| 🇱🇺Luxembourg | 15.0% | 20.0% | |
| 🇦🇺Australia | 15.0% | 20.0% | |
| 🇨🇦Canada | 15.0% | 20.0% | |
| 🇸🇬Singapore | 15.0% | 20.0% |
Which form do you file?
To reclaim Switzerland withholding tax on Nestlé SA dividends, you file Form 70 — Swiss Dividend WHT Refund (ESTV) with the Swiss Federal Tax Administration (ESTV) (deadline: 3 years). See the full Switzerland reclaim guide.
Frequently asked questions
How much withholding tax is deducted from Nestlé SA dividends?
Switzerland withholds 35.0% at source on Nestlé SA (NESN) dividends paid to non-resident investors.
How much Nestlé SA withholding tax can I reclaim?
The most common treaty rate in this table is 15.0%. Your exact figure depends on your country of residence and the result shown in the table above.
Which form do I file to reclaim Nestlé SA withholding tax?
Form 70 — Swiss Dividend WHT Refund (ESTV) — filed with the Swiss Federal Tax Administration (ESTV). The deadline is 3 years.
What is the ISIN for Nestlé SA?
Nestlé SA trades under ticker NESN with ISIN CH0038863350, listed in Switzerland.
Own Nestlé SA? Calculate your reclaim
Tax Reclaim works out exactly how much Switzerland withholding tax you can recover and generates the filing-ready form.
Calculate your refund from Switzerland — freeNo account needed for the estimate · filing documents from €9.99/year
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