Update of Withholding Tax Overviews According to Double Taxation Agreements

Summary

The State Secretariat for International Financial Questions (SIF) updated on January 5, 2026 the overviews of contractual limitations on foreign taxes as well as tax relief for Swiss dividends and interest. The update concerns regulations under Double Taxation Agreements (DTA) and is relevant for Switzerland's international financial relations.

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Detailed Summary

The SIF has conducted an update of the tax tables that are significant for the international tax treatment. The updated overviews document the contractual limitations that foreign states may impose on the taxation of income, as well as the tax relief that applies to Swiss dividends and interest.

This measure is part of regular administrative activity to promote harmonization and transparency in international tax matters. The update enables companies and individuals who derive cross-border income to correctly calculate their tax obligations.

Key Statements

• The State Secretariat for International Financial Questions has updated the withholding tax overviews
• The update concerns contractual limitations on foreign taxes
• Tax relief for Swiss dividends and interest has been newly documented
• The regulations are based on Double Taxation Agreements
• Published as a third-party notice on January 5, 2026

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