Swiss Pension Fund Entitled To Reclaim Swiss Withholding Tax on Dividends Received Indirectly via Irish Investment Fund

Reinarz, P.

Swiss Pension Fund Entitled To Reclaim Swiss Withholding Tax on Dividends Received Indirectly via Irish Investment Fund

Journal

Author

Reinarz, P.

Country

Switzerland

Published Date

9 January 2017

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2016 (Volume 18), No. 6

DOI

https://doi.org/10.59403/1yj0hw0

Document

Go to Tax Research Platform

The Federal Supreme Court has ruled that a Swiss regulated and tax-exempt pension fund is entitled to reclaim Swiss federal withholding tax deducted from dividends on publicly traded shares of Swiss companies received indirectly via an Irish contractual investment fund.

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Swiss Pension Fund Entitled To Reclaim Swiss Withholding Tax on Dividends Received Indirectly via Irish Investment Fund