Glossary
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Withholding tax
35 percent of the interest income from bank or postal deposits and other capital gains and profits are deducted as withholding tax directly at the source and delivered to the federal tax authority. As a legal entity, an association can reclaim the withholding tax by means of a declaration of interest income or profits at the Swiss Federal Tax Administration in Bern with the application form no. 25 (for the website see link, under Services). The claim for reimbursement lapses if the application is not submitted within three years of the end of the calendar year in which the taxable benefit fell due.
