Form 70 — Swiss Dividend WHT Refund (ESTV)

What is Form 70 — Swiss Dividend WHT Refund (ESTV)?

Form 70 — Swiss Dividend WHT Refund (ESTV) is used to claim a Switzerland withholding tax refund. This follows the general Form 70 dividend layout; file your residence country's own ESTV form, which carries the residence-certification section. Verify the form number on estv.admin.ch. Most countries file online. 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 Form 70 — Swiss Dividend WHT Refund (ESTV)

1. 1

   Confirm your eligibility

   Use Form 70 — Swiss Dividend WHT Refund (ESTV) if you received Switzerland income that was withheld above the rate due under your tax treaty.

2. 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. 3

   Complete Form 70 — Swiss Dividend WHT Refund (ESTV)

   Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.

4. 4

   Submit before the deadline

   File via the Swiss ESTV ePortal, or your country-specific ESTV form (Form 60 umbrella; AT 84, DE 85, UK 86, FR 83, IE 91, US 82, etc.). Deadline: 3 years.

Frequently asked questions