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

Country:
Switzerland
Author:
P. Reinarz
Issue:
Derivatives & Financial Instruments, 2016 (Volume 18), No 6
Published:
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.
 
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