Switzerland - Swiss Pension Fund Entitled To Reclaim Swiss Withholding Tax on Dividends Received Indirectly via Irish Investment Fund
- P. Reinarz
- Derivatives & Financial Instruments, 2016 (Volume 18), No 6
- 9 January 2017
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.