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Withholding tax

Withholding tax is charged on

  • income from capital, such as interest on securities and bank accounts,
  • dividends,
  • annuities and pensions,
  • lottery winnings and 
  • shares in profits.

The tax rate is

  • 35% on income from capital and lottery winnings,
  • 15% on annuities and pensions and
  • 8% on other insurance benefits

Withholding tax is refunded if you declare your assets and the revenue they produce in your tax return. In this way, the claim for a refund is triggered automatically. Usually the refund is set off against the amount due in cantonal tax, or is repaid to you.

Cantonal tax authority - withholding tax