Switzerland Dividends Interest Royalties - bronbelasting Zwitserland

Laatst gewijzigd: 11-12-2007




Dividends Interest Royalties


November 12, 1951

In Force


Article 9   Dividends - interest - royalties
     (1) Subject to the provisions of paragraph (2) of this article, the right of either of the two States to tax by deduction at source income from movable capital shall not be restricted by the fact that such income is subject to direct taxation only in the State designated in paragraph (1) of article 2.
     (2) In the case of tax on income from movable capital levied by one of the two States by deduction at source, the recipient of such income domiciled in the other State may, within a period of two years, request reimbursement through the State in which he is domiciled, subject to the production of an official certificate of domicile and of liability to direct taxation in the State of domicile:
a. In respect of dividends:
(i) Of the total amount of the tax, where the recipient of the dividends is a joint-stock company which owns at least 25 per cent of the authorized capital of the company paying the dividends, provided that the relationship between the two companies was not established, or is not maintained, primarily in order to obtain the benefit of such total reimbursement;
(ii) Of the amount of the tax which exceeds 15 per cent of the dividends, in all other cases.
b. In respect of other income from movable capital: of the amount of the tax which exceeds 5 per cent of the capital yield.

 The above information is the wording of the article dealing with the withholding tax on dividends, interest and royalties of the tax treaty between The Netherlands and Switzerland.  Please note that the ultimate withholding tax rate may differ from the treaty rate, for instance as consequence of domestic anti-abuse legislation, provisions of the treaty protocol, etc. Before you use this information we therefore strongly recommend that you consult us to determine the accurate withholding tax rate for your specific situation. If you require our follow up, you can contact us via e-mail or call us at our offices: Ph. + 31 (10) 2010466.              


Hierboven treft u de bewoording aan van het artikel uit het belastingverdrag tussen Nederland en Zwitserland met betrekking tot dividenden, rente en royalty's. Wij attenderen u erop dat het werkelijke bronheffingspercercentage kan afwijken van hetgeen in het verdrag is bepaald, bijvoorbeeld door antimisbruik bepalingen in lokale wetgeving, afwijkende bepalingen uit het protocol, etc. Alvorens u met deze informatie aan de slag gaat, adviseren wij u dan ook om ons eerst te raadplegen voor het juiste bronheffingspercentage in uw concrete situatie. U kunt ons bereiken via e-mail of telefonisch op kantoor onder nummer 010-2010466