Switzerland Dividend Withholding Tax
Complete guide for international investors — rates, reclaim deadlines, and which forms to file.
Last updated 2026-06-15
Switzerland withholds 35.0% on dividends paid to non-resident investors. If you live in a country with a tax treaty, you can reclaim the difference between that rate and your treaty rate (typically 15%) — up to 20.0 percentage points — by filing a refund claim with the Swiss Federal Tax Administration (ESTV) within 3 years.
About Switzerland's Withholding Tax
Switzerland applies one of the highest withholding tax rates in the world at 35%. Most investors can reclaim down to their treaty rate (typically 15%). The ESTV requires a certificate of residence from your home tax authority.
Available Forms
Reclaim by Investor Residence Country
How much investors from each country can reclaim from Switzerland's 35.0% withholding tax. Click your residence country for a detailed guide.
| Your residence country | Standard WHT | Treaty rate | Reclaimable | |
|---|---|---|---|---|
| 🇱🇺Luxembourg | 35.0% | 10% | 25.0% | |
| 🇺🇸United States | 35.0% | 15% | 20.0% | |
| 🇬🇧United Kingdom | 35.0% | 15% | 20.0% | |
| 🇩🇪Germany | 35.0% | 15% | 20.0% | |
| 🇫🇷France | 35.0% | 15% | 20.0% | |
| 🇪🇸Spain | 35.0% | 15% | 20.0% | |
| 🇳🇱Netherlands | 35.0% | 15% | 20.0% | |
| 🇧🇪Belgium | 35.0% | 15% | 20.0% | |
| 🇮🇹Italy | 35.0% | 15% | 20.0% | |
| 🇸🇪Sweden | 35.0% | 15% | 20.0% | |
| 🇳🇴Norway | 35.0% | 15% | 20.0% | |
| 🇩🇰Denmark | 35.0% | 15% | 20.0% | |
| 🇫🇮Finland | 35.0% | 15% | 20.0% | |
| 🇦🇹Austria | 35.0% | 15% | 20.0% | |
| 🇵🇹Portugal | 35.0% | 15% | 20.0% | |
| 🇮🇪Ireland | 35.0% | 15% | 20.0% | |
| 🇵🇱Poland | 35.0% | 15% | 20.0% | |
| 🇦🇺Australia | 35.0% | 15% | 20.0% | |
| 🇨🇦Canada | 35.0% | 15% | 20.0% | |
| 🇸🇬Singapore | 35.0% | 15% | 20.0% | |
| 🇯🇵Japan | 35.0% | 15% | 20.0% |
* Treaty rates shown are standard DTT dividend rates. Lower rates may apply to substantial shareholdings. Consult your tax advisor for your specific situation.
How to reclaim Switzerland withholding tax
- 1
Confirm the tax withheld
Check your dividend voucher or broker statement — Switzerland should show 35.0% withheld at source.
- 2
Get a certificate of tax residence
Request a certificate of tax residence from your home country's tax authority for the year the dividend was paid.
- 3
Complete Form 70 (variants)
Fill in the Switzerland reclaim form with your dividend amounts and the tax withheld.
- 4
Submit before the deadline
File your claim with the Swiss Federal Tax Administration (ESTV) within 3 years.
Frequently asked questions
How much Switzerland dividend withholding tax can I reclaim?
Switzerland withholds 35.0%. Investors resident in tax-treaty countries can usually reclaim down to a 15% treaty rate — about 20.0 percentage points — leaving 15% as final tax. Your exact treaty rate depends on your country of residence.
What is the deadline to reclaim Switzerland withholding tax?
3 years, counted (in most cases) from the end of the year the dividend was paid. After the deadline the claim is time-barred and the overpaid tax cannot be recovered.
Which form do I use to reclaim Switzerland withholding tax?
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). It is submitted to the Swiss Federal Tax Administration (ESTV).
Do I need a certificate of tax residence?
Yes. Most tax authorities require a certificate of tax residence from your home country to grant the reduced treaty rate on a withholding tax reclaim.
Ready to reclaim your Switzerland withholding tax?
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