Market Taxation Guide - Switzerland
This Market Taxation Guide for Switzerland aims at providing our customers in a glance a practical basic overview of the market with the following:
- Reference information about taxes applied at source, through Clearstream Banking1 and its local depositories, to securities deposited in Clearstream Banking; and
- Instructions for obtaining relief at source or a refund of withholding tax, where these are available, through Clearstream Banking.
The information provided in this Market Taxation Guide "at a glance" should not be considered as extensive, as specific income distribution may not be covered.
Additional and improved tax information and procedures that are available will be included on an ongoing basis.
Important note:
This Market Taxation Guide (including any attachments and other links) is for informational purposes only and is not intended and should not be considered to be legal advice on any subject matter. Readers of this Market Taxation Guide, whether customers or otherwise, should not act or refrain from acting on the basis of any information included in this Market Taxation Guide without seeking appropriate legal or other professional advice. Copies of the content (in paper or electronic form) may be delivered to a third party for personal use only.
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1. “Clearstream Banking” refers collectively to Clearstream Banking S.A. and Clearstream Banking AG.