Last reviewed 2026-07-08
Reclaiming 🇨🇭 Switzerland withholding tax with DEGIRO
Swiss shares held at DEGIRO pay dividends net of Switzerland's full 35% federal anticipatory tax (Verrechnungssteuer). DEGIRO is execution-only — it does not apply treaty relief at source or file for you — so a treaty resident recovers the excess above roughly 15% by claiming a refund from the Swiss Federal Tax Administration (ESTV) after the fact.
DEGIRO does not apply relief at source for Switzerland
DEGIRO is an execution-only broker and states it cannot help with the reclaim filing. Swiss dividends arrive net of the full 35% federal anticipatory tax (Verrechnungssteuer); treaty relief is obtained only by refund from the ESTV afterwards, never at source. DEGIRO provides a Swiss tax voucher / dividend note as your proof of withholding.
What you can reclaim
Example: CHF1,000 in Switzerland dividends
How to reclaim it
- 1
Get your Swiss tax voucher from DEGIRO
Request the Swiss tax voucher / dividend note for the dividend, showing the gross amount and the 35% withheld. DEGIRO notes that the voucher alone does not guarantee a refund — the ESTV decides.
- 2
Obtain a certificate of residence
Ask your home tax authority to stamp a certificate confirming you were treaty-resident when the dividend was paid.
- 3
Complete the correct ESTV refund form
The form number depends on your country of residence — Form 60 is the general treaty claim, and several countries have their own numbered form (Tax Reclaim selects the right variant for you). Check the ESTV forms page if filing manually.
- 4
Submit to the ESTV within 3 years
File the form with the voucher, residence certificate and proof of beneficial ownership. Cross-border refunds typically pay out in about 6–12 months.
Documents you'll need
- Completed ESTV refund form for your residence country (Form 60 or the country-specific variant)
- Certificate of residence stamped by your home tax authority
- DEGIRO Swiss tax voucher / dividend note showing the gross dividend and 35% withheld
- Proof of beneficial ownership of the shares on the dividend record date
Form 70 (variants)
Main refund claim form — variant depends on your residence country (e.g. Form 70-60 for Spain, Form 70-85 for Germany)
Switzerland tax guide
Full withholding-tax and treaty detail for Switzerland.
Deadline: file within 3 years of the dividend payment. Miss it and the excess is unrecoverable.
Frequently asked questions
Does DEGIRO reclaim Swiss withholding tax for me?
No. DEGIRO is execution-only and states it can't help with the filing. It provides a Swiss tax voucher; you file the refund claim with the ESTV yourself (or generate it with Tax Reclaim).
How much Swiss withholding tax can I reclaim?
Switzerland withholds 35%. Treaty residents reclaim down to roughly 15%, so about 20 percentage points of the dividend — the exact treaty rate depends on your country of residence.
Which Swiss form do I use?
An ESTV refund form whose number depends on your residence country (Form 60 is the general claim). Tax Reclaim picks the correct variant; you can also confirm it on the ESTV forms page.
What is the deadline?
Three years from the end of the calendar year in which the dividend fell due. After that the Swiss refund claim is extinguished.
Researched 2026-07-08 from: DEGIRO helpdesk (Swiss WHT), ESTV — refund forms (residence abroad), ESTV — Form 60. Rates and broker behaviour change — verify with the authority before filing.
Import your DEGIRO statement
Upload your DEGIRO export, and Tax Reclaim works out your recoverable Switzerland withholding tax and generates the Form 70 (variants) form. Flat €29/year.
Import from DEGIRO