Last updated 2026-06-27Source: www.estv.admin.ch
Form 70 — Swiss Dividend WHT Refund (ESTV)
Form 70 — Swiss Dividend WHT Refund (ESTV) is the Switzerland form for reclaiming over-withheld dividend tax above your treaty rate. It is filed 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.), issued by the Eidgenössische Steuerverwaltung (ESTV). The deadline is 3 years. You will need a certificate of tax residence and your dividend vouchers.
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
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
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 Form 70 — Swiss Dividend WHT Refund (ESTV)
Use the generated document to prepare the claim. Check the income and tax-withheld figures against your records.
- 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
Is Form 70 — Swiss Dividend WHT Refund (ESTV) an official form I can file directly?
No. This worksheet helps you transfer your figures to the authority's form or portal. 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.).
What is the deadline for Form 70 — Swiss Dividend WHT Refund (ESTV)?
3 years. 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 Form 70 — Swiss Dividend WHT Refund (ESTV)?
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.
Sources for this page
- Treaty rate — Bilateral tax treaty—as of 2026-01-20
- Treaty rate — CH tax authoritywww.estv.admin.chas of 2026-09-24
- Treaty rate — CH tax authoritywww.estv.admin.chas of 2026-05-03
- Filing deadline — estv.admin.chwww.estv.admin.chas of 2026-05-03
Prepare Form 70 — Swiss Dividend WHT Refund (ESTV)
This worksheet helps you transfer your figures to the authority's form or portal. It is not a standalone filing.
Calculate your refund from Switzerland — freeNo account needed for the estimate · filing documents from €9.99/year
Estimate the amount before filing with the withholding-tax calculator.