RE: Withholding Tax - How long?31 May 2022 09:43
Matthew 125 It might be easier to email them here is the reply I got quite quickly and in perfect English when I contacted them.
I write with reference to your email message - copy below - the contents of which had our best attention and for which we thank you.
Please kindly note that to proceed the refund of Swiss anticipatory tax withheld on dividend and interest derived from sources within Switzerland, the beneficial owner must send us duly completed and signed a special form bearing the reference number 86, FORM. 86 can be downloaded free of charge software “SnapForm Viewer” under the following website :
https://www.estv.admin.ch/estv/en/home/international-fiscal-law/international-by-country/sif/grossbritannien.html
“Entitled ones with domicile abroad” Subsequently, for entitled beneficiaries with place of residence outside of Switzerland at the time of the due dates, you may, based on the domicile/place of residency, save the respective Form on your personal computer, to fill it in, print it out on white paper and file it together with the requested documents by following the instructions/procedure, as described on the last page of the form.
Moreover, we would like to draw up your attention to the last page of the Form. 86 *General instructions” on which is mentioned all the useful information, i.e., the requested documents and also the way to fill in the relevant form. On receipt of the claim, our Administration will examine and check the claim for refund. If the claim meets all the requested requirements, the beneficial owner will be credited for the total refund claimed and will receive a copy of the claim together with our confirmation of payment. Otherwise, if we need any additional information to proceed with the claim to refund, a correspondence will be sent accordingly.
Please note that the refund of Swiss anticipatory tax on gross amounts of dividends is 20%. For the part of the Swiss anticipatory tax levied which is not recoverable with Form 86, allowance can be asked on the owed tax. Please contact the responsible Tax Authorities of your country.
Hoping to have been of assistance to you, we remain,
Yours sincerely,
Jolanda Stalder Kwateng
Prozessbearbeiterin 3
Eidgenössisches Finanzdepartement EFD
Eidgenössische Steuerverwaltung ESTV
Hauptabteilung Direkte Bundessteuer,
Verrechnungssteuer, Stempelabgaben
Abteilung Rückerstattung, Team 3
Eigerstrasse 65, 3003 Bern
Tel. +41 58 462 72 19
Fax + 41 58 462 87 70
jolanda.stalder-kwateng@estv.admin.ch
www.estv.admin.ch