06 February 2026

Notification Procedure for Swiss Withholding Tax now available digitally in the ePortal

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  • Tax
  • Taxes / Duties

The Swiss Federal Tax Administration (SFTA) continues to expand its digital services in the Swiss Federation’s ePortal: companies can now file the notification procedure for Swiss withholding tax online. This includes the relevant Forms 106 and 108 as well as the Forms 823, 823B and 823C.

  • Dr. Samuel Bussmann

    Tax & Legal Partner

  • Toni Meyer

    Tax Advisor

  • Timo Rogenmoser

    Junior Tax Consultant

This step aligns with the SFTA’s overall direction. Paper filings areexpected to no longer be accepted in the foreseeable future. The SFTA thereforerecommends submitting withholding tax declarations going forward exclusivelyvia the ePortal.

Under the notification procedure, Swiss withholding tax is, undercertain conditions, not paid in cash (i.e., 35% deduction at source andremittance to the SFTA). Instead, the transaction is reported (notified) to theSFTA. Typical use cases are intragroup dividend distributions, both domesticand cross-border.

The notification procedure remains subject to formal requirements anddeadlines. As a rule, the application must be filed within 30 days after thedividend becomes due, together with the required supporting documents.

The digital notification procedure in the ePortal is now available forthe following forms:

  • Form 106: Application for notification instead of payment of Swiss withholding tax on dividends where the participation is at least 10% (the dividend recipient is a Swiss company);
     
     
  • Form 108: Notification instead of payment of Swiss withholding tax on dividends from a qualifying participation held by a foreign corporate shareholder (the divi-dend recipient is a foreign company);
     
     
  • Forms 823 / 823B / 823C: Authorization / base applications for notification instead of payment of Swiss withholding tax due to a qualifying participation held by a for-eign company, based on an applicable double tax treaty or the agreement be-tween Switzerland and the EU on the automatic exchange of information in tax matters. 

We are happy to support you with any questions regarding the Swisswithholding tax notification procedure – from reviewing whether therequirements are met to timely filing via the ePortal.

 

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