Switzerland Dividend Withholding Tax
Complete guide for international investors โ rates, reclaim deadlines, and which forms to file.
Last updated 2026-09-27
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 by filing a refund claim with the Swiss Federal Tax Administration (ESTV) within 3 years. Treaty rates for investors resident elsewhere range from 10% to 15%; the most common, 15%, leaves 20.0 percentage points to recover.
- Standard Dividend WHT
- 35.0%
- Most Common Treaty Rate
- 15%
- Reclaimable at That Rate
- 20.0%
- Reclaim Deadline
- 3yr
Form Form 70 โ Swiss Dividend WHT Refund (ESTV)
Calculate your refund from SwitzerlandAbout 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
Worksheet / transcription aid. Filing channel: 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.). 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.
Deadline: 3 years
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 | |
|---|---|---|---|---|
| ๐ซ๐ฎFinland | 35.0% | 10% | 25.0% | |
| ๐ฏ๐ตJapan | 35.0% | 10% | 25.0% | |
| ๐บ๐ธUnited States | 35.0% | 15% | 20.0% | |
| ๐ฌ๐งUnited Kingdom | 35.0% | 15% | 20.0% | |
| ๐ฉ๐ชGermany | 35.0% | 15% | 20.0% | |
| ๐ซ๐ทFrance | 35.0% | 15% | 20.0% | |
| ๐ช๐ธSpain | 35.0% | 15% | 20.0% | |
| ๐ณ๐ฑNetherlands | 35.0% | 15% | 20.0% | |
| ๐ง๐ชBelgium | 35.0% | 15% | 20.0% | |
| ๐ฎ๐นItaly | 35.0% | 15% | 20.0% | |
| ๐ธ๐ชSweden | 35.0% | 15% | 20.0% | |
| ๐ณ๐ดNorway | 35.0% | 15% | 20.0% | |
| ๐ฉ๐ฐDenmark | 35.0% | 15% | 20.0% | |
| ๐ฆ๐นAustria | 35.0% | 15% | 20.0% | |
| ๐ต๐นPortugal | 35.0% | 15% | 20.0% | |
| ๐ฎ๐ชIreland | 35.0% | 15% | 20.0% | |
| ๐ต๐ฑPoland | 35.0% | 15% | 20.0% | |
| ๐ฑ๐บLuxembourg | 35.0% | 15% | 20.0% | |
| ๐ฆ๐บAustralia | 35.0% | 15% | 20.0% | |
| ๐จ๐ฆCanada | 35.0% | 15% | 20.0% | |
| ๐ธ๐ฌSingapore | 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 โ 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 โ Swiss Dividend WHT Refund (ESTV)
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%. Treaty rates for investors resident elsewhere range from 10% to 15%; the most common, 15%, leaves 20.0 percentage points to recover. 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 โ Swiss Dividend WHT Refund (ESTV) โ Worksheet / transcription aid. Filing channel: 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.). 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.. 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?
Tax Reclaim generates the exact form you need, pre-filled with your dividend data.
Calculate your refund from Switzerland โ freeNo account needed for the estimate ยท filing documents from โฌ9.99/year