The refund of Swiss withholding tax or foreign withholding taxes on dividends is often complicated, especially as diversified investments may be spread across multiple countries. Withholding taxes levied on dividends that are, in theory, reclaimable can unnecessarily reduce the returns on such equity investments.
In its decision BGer 9C_702/2024, the Swiss Federal Supreme Court ruled that a formal relocation of residence to a tax-advantaged canton is not sufficient to establish tax liability there. What remains decisive is the actual center of a person’s vital interests.









