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view in original language (German)The crediting of foreign withholding taxes is the key mechanism for avoiding double taxation of dividends, royalties, and interest under Swiss tax law—a system that is quite complex in practice. In this webinar, you’ll gain a concise overview of the requirements and mechanics of the credit system, as well as the new issues arising in connection with the global minimum tax. Benefit from practical insights and concrete case studies on common pitfalls.
Avoiding double taxation of foreign withholding taxes on dividends, royalties, and interest is a central issue in international tax law. Switzerland addresses this issue by crediting withholding taxes levied abroad—a system that is of considerable practical importance for companies and individuals with cross-border income.
This webinar systematically explains the requirements and mechanics of the credit system for foreign withholding taxes. The recording covers the legal foundations of the credit system and explains how the flat-rate tax credit is structured under Swiss law and what requirements must be met to claim it.
Particular emphasis is placed on practical pitfalls: Using concrete real-world examples, typical difficulties in applying the credit system are highlighted. It also addresses the new issues arising in connection with the global minimum tax (Pillar 2) regarding the credit for foreign withholding taxes—an area that is becoming increasingly important in light of ongoing international developments.
The recording is intended for tax practitioners who deal with cross-border issues and wish to deepen their understanding of the offsetting of foreign withholding taxes and how they interact with the global minimum tax.
