Switzerland: Online withholding tax refund requests for individuals and entities domiciled in Germany

23.01.2020

Clearstream Banking1 informs customers that the Swiss Tax Authority have announced that from

31 January 2020

individuals and legal entities domiciled in Germany will be able to use an online application provided by the Federal Tax Administration (FTA) to request a refund of Swiss withholding tax.

This application, expected to be available on the FTA’s website (www.estv.admin.ch) from Friday, 31 January 2020, can be used for refund requests for income with due dates on or after 1 January 2020. It replaces Form 85, which will remain valid only for refund requests concerning income with due dates up to 31 December 2019.

The application reduces the sources of error during submission and accelerates the refund process. It can also be used by fiduciaries and banks authorised to do so. After a one-off registration process, the refund request can be entered electronically and attachments uploaded directly.

For legal reasons, it will still be necessary to print out the request and have it signed by the competent German tax office. The signed request must be sent to the FTA by post.

Requests entered via the online application are not considered to have been submitted until the printed request has been duly signed and received by the FTA in due time.

There is no change to Clearstream Banking’s current tax reclaim service.

Further information

For further information, please contact the Clearstream Banking Tax Help Desk or Clearstream Banking Client Services or your Relationship Officer.

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1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG (for Clearstream Banking AG customers using Creation Accounts), registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.