Withholding tax from dividends

Papa

Hello guys

I would like to own some foreign stocks in the nearest future. Could somebody explain me how can I avoid a double taxation and how I have to declare my incomes from dividends in Swiss tax declaration?
I would be grateful for any advice.

Thank you in advance.
Papa

SmartBaby

Hi Papa

I would recommend you to learn information on this page https://www.abrechnungen.ch/2020/08/27/withholding-tax-and-dividends-abroad/?lang=en.
I find this clarification one of the best.

Best regards,
SmartBaby

Papa

Hi SmartBaby

Thank you for your help. Now I see an almost complete picture. But I did not find information regarding the valuation of unlisted securities. How can I calculate a tax value?

Thank you in advance.
Papa

Steffie_Rue

Hi Papa

The calculation of the tax value of unlisted securities is usually carried out by the tax authority of the canton in which the company to be valued has its legal seat. There are two models for the calculation of the capitalised earnings value.
Under the first model, the income statements for the past two financial years are the basis for the calculation. In this case, the adjusted net profit of the most recent financial year is double weighted.
Under the other available model, the income statements for the last three financial years can be used and the adjusted net profit (korrigierter Reingewinn) of all three financial years is single weighted.
All calculations have to be done according to the guidance on the valuation of securities without market value for wealth tax. Here you can find this document in German https://www.steuerkonferenz.ch/downloads/kreisschreiben/KS_28_Final_D_20180326.pdf
Also you have to use the annual commentaries on the valuation of securities without market value which you can find here https://www.steuerkonferenz.ch/?Dokumente:Kreisschreiben

All the best
Steffie