This article explains the process for filing a Swiss Dividend Withholding Tax (DWT) refund application, detailing required documents (Form 91, dividend statements, cover letter), certification steps, submission instructions, expected processing times, confirmation procedures, and associated fees.
Contents:
- What’s in your documentation pack
- Filing your Swiss DWT refund application
- What is next?
What's in your documentation pack?
Form 91
The Form 91 is the Swiss Dividend Withholding Tax (DWT) refund application used by your country of tax residence when applying for a refund pursuant to the double taxation treaty with Switzerland.
Dividend statements
Your dividend statements are an essential part of the documentation pack for the Swiss DWT refund process. The dividend statements must be included when you submit your application to the Swiss Federal Tax Administration (FTA) to support the DWT refund process.
Cover letter
The cover letter included in your documentation pack is designed to accompany your submission to the Swiss
FTA. It outlines the details of your application to facilitate the process. However, if you prefer, you are welcome to draft and include your own cover letter instead.
Steps for filing your refund application
- Download and print your document package
- Ensure that you sign your Form 91 at the bottom left corner of page one of the DWT
refund application and on page five also. - You should also fill in the date and place on pages one, three and five.
Note that the Swiss FTA requests that all DWT refund applications are printed on “A4”
size paper.
2. Certifying your Form 91
- It is necessary for you to have your Form 91 stamped on page two by your local tax
office to officially certify your tax residency. Should you require any assistance in completing these steps, please do not hesitate to
reach out.
3. Make copies
After your Form 91 is certified by your local tax office, we recommend that you
make a copy for your records.
4. Submit your Swiss DWT refund application
Mail the original signed Form 91 (pages one to four) along with the dividend statements
and the cover letter, to:Swiss Federal Tax Administration
Eigerstrasse 65
3003 Berne
SWITZERLAND- If you prefer, you may include your own cover letter instead of the one provided in the
document pack. - Ensure all required documents are included before sending.
- We recommend using an express mail service but this is not required.
- Swiss Federal Tax Administration phone number to be used on express mail package:
+41 58 465 60 90
After submitting your DWT refund application to the Swiss Federal Tax Administration, here’s what
you can expect:
Wait period
As of the latest timelines, the processing time for DWT refunds can be up to one year. However, if you already have an existing FTA ID (i.e., this is not your first Swiss DWT refund application) then this process may be expedited.
Confirmation
You will receive a confirmation letter in the mail from the Swiss FTA once your application has been processed successfully. If this is your first application, the confirmation letter
will include your “FTA ID number.” This identifier is crucial for any future interactions with the Swiss FTA, so be sure to keep it in a safe place.
Processing fee
The Swiss National Bank deducts a CHF 25 processing fee from all DWT refunds sent outside of Switzerland. This is a flat rate and will be deducted from your refund amount. The Swiss National Bank will send the CHF-denominated refund via “international wire transfer” to your bank account. Depending on your financial institution’s policies, fees may be charged to receive an international wire transfer as well as to convert a CHF-denominated payment to your currency, etc.
If you have any questions or need help, reach out to the Sprintax Dividends team at dwtrefunds@sprintax.com