Persons living abroad

Withholding tax applicable to persons living abroad

In accordance with OWT II (Ordinance on Withholding Tax for natural and legal persons without tax domicile or residence in Switzerland of 2 February 1994) natural or legal persons domiciled abroad or whose registered offices are situated abroad shall be subject to withholding tax if:

  • they are paid a fee as an artist, a sportsman or a speaker on the occasion of an event in Switzerland;
  • they are a Member of the Board of Directors or of the Management Board of a legal person domiciled in Switzerland and are paid a fee as a Member of the Board, an attendance fee or royalties;
  • they are paid pensions or capital benefits by pension funds domiciled in Switzerland;
  • they are paid interest on real estate secured by mortgage in Switzerland.

The person owing the taxable performance (promoter, legal person, pension fund, debtor) has to declare the withholding tax due with the promoter's, legal person's or pension fund's local tax office or at the place of the respective real estate.

For further information, please refer to the following leaflets.