Last updated 2026-06-27
DA-1 — Swiss Foreign Tax Credit Claim
DA-1 — Swiss Foreign Tax Credit Claim is the Switzerland route for claiming a foreign tax credit above your treaty rate. It is filed via your cantonal tax return / e-tax software (DA-1), issued by the Eidgenössische Steuerverwaltung (ESTV). The deadline is 3 years after the end of the tax period. You will need a certificate of tax residence and your dividend vouchers.
What is DA-1 — Swiss Foreign Tax Credit Claim?
DA-1 — Swiss Foreign Tax Credit Claim is used to claim a Switzerland foreign tax credit. Lump-sum credit requires at least CHF 100 of non-recoverable foreign tax. Switzerland withholds 35.0% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full Switzerland withholding tax guide.
How to file DA-1 — Swiss Foreign Tax Credit Claim
- 1
Confirm your eligibility
Use DA-1 — Swiss Foreign Tax Credit Claim if you received Switzerland income that was withheld above the rate due under your tax treaty.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.
- 3
Complete DA-1 — Swiss Foreign Tax Credit Claim
Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.
- 4
Submit before the deadline
File via your cantonal tax return / e-tax software (DA-1). Deadline: 3 years after the end of the tax period.
Frequently asked questions
Is DA-1 — Swiss Foreign Tax Credit Claim an official form I can file directly?
It reconstructs the official statutory form. The Eidgenössische Steuerverwaltung (ESTV) accepts e-filing or its own form, so use this as a transcription aid: file via your cantonal tax return / e-tax software (DA-1).
What is the deadline for DA-1 — Swiss Foreign Tax Credit Claim?
3 years after the end of the tax period. Missing the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The Eidgenössische Steuerverwaltung (ESTV) requires a certificate of tax residence from your home country to grant the reduced treaty rate.
Anything important to watch out for with DA-1 — Swiss Foreign Tax Credit Claim?
Lump-sum credit requires at least CHF 100 of non-recoverable foreign tax.
Generate DA-1 — Swiss Foreign Tax Credit Claim pre-filled
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