Withholding tax

Tax deducted at source from dividends and interest, such as the 35 % Swiss withholding tax, partly reclaimable.

Residents in Switzerland can reclaim Swiss withholding tax through their tax return. Foreign withholding taxes depend on treaties and the fund’s domicile.

ETFAn exchange-traded fund: an index fund you buy and sell on the stock exchange like a share.
DividendPart of a company’s profit paid out to shareholders.
Double taxation agreementA treaty between two countries that decides which one taxes which income, so you are not taxed twice.

Investing

Investing in Switzerland: broad ETFs, domicile and fees

A plain guide to a low-cost portfolio from Switzerland: why broad index funds, how fund domicile affects withholding tax and what fees do over 30 years.

1 September 2026 · 3 min read

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Withholding tax

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Investing in Switzerland: broad ETFs, domicile and fees