View from Lenz & Staehelin

Switzerland – Amendment to article 14A SWTO

By Heini Rüdisühli, Frédéric Neukomm, Lukas Aebi Switzerland levies a 35 per cent withholding tax on interest paid on bonds and on bank interest. Conversely, Switzerland does not levy withholding tax on interest paid on ordinary loans. The comparably high withholding tax rate renders Swiss-issued bonds unattractive for foreign investors. Even though most Swiss double taxation agreements allow […]

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