Easier Access to the Notification Procedure for Swiss Withholding Tax

Your contact

On 4 May 2022, the Federal Council has amended the ordinance on Swiss withholding tax and broadened the application of the notification procedure.

In certain cases where withholding tax can be refunded, it is possible instead of paying the withholding tax and refunding it, to only notify this to the tax administration (“Meldeverfahren”).

The notification procedure applies inter alia in case of full refund of the Swiss withholding tax by Swiss parent companies and in case of applicability of the lower tax treaty rate for qualifying participations of parent companies being resident abroad. The hurdles for the applicability of the notification procedure have been lowered by the bespoken amendment, as reflected in the below table:

(click on the table to enlarge)


The following improvements have not been implemented:

  • Complete abolition of the notification procedure if the conditions for a reduction of the withholding tax to zero percent are fulfilled.
  • Applicability of the notification procedure for any kind of dividends within a group of companies:
    As the participation in consolidated subsidiaries will always be more than 10%, there is no issue for true dividends distributed to the parent company, the issue is for deemed dividends based on benefits in kind to other group companies. Deemed dividends to the direct parent company do basically benefit from the notification procedure. However, for deemed dividends to indirect parent companies (grandmother company) or sister companies an application of the notification procedure would also be welcome as they are basically entitled to full or partial refund of the Swiss withholding tax. However for these beneficiaries presently the notification procedure is only available in the very limited case of a correction in the course of a formal tax audit (art. 24 para 1 lit. a of the ordinance). The notes of the tax administration accompanying the amendment state that this issue was analyzed but rejected.
    It is however unclear whether the law itself (i.e. not the ordinance) does not explicitly foresee the application of the notification procedure also in such cases (art. 20 para 2 sentence 2of the withholding tax act), independently from the ordinance, and as a formal law supersedes the ordinance. Certain authors are of the opinion that this is the case (see Stefan Oesterhelt and Susanne Schreiber in Expert Focus 2020, issue 12, pages 978 ff.).

For any further details, please feel free to reach out to our tax team.

Share post

most read


MLL Legal

MLL Legal is one of the leading law firms in Switzerland with offices in Zurich, Geneva, Zug, Lausanne, London and Madrid. We advise our clients in all areas of business law and stand out in particular for our first-class industry expertise in technical-innovative specialist areas, but also in regulated industries.

MLL Meyerlustenberger Lachenal Froriep


Much is still unclear in relation to liability questions around AI tools.

Read our latest post about “Liability during the Lifecycle of an AI Tool” and download our white paper.

Show article.

Our Story

MLL Legal is a leading Swiss law firm with a history that dates back to 1885. The firm has grown both organically and by means of strategic mergers, the latest of which took place on 1st July 2021 between Meyerlustenberger Lachenal and FRORIEP.

The merger establishes MLL Legal, a combined new entity as one of the largest commercial law firms in Switzerland with 150 lawyers in four offices in Switzerland and two offices abroad, in London and Madrid serving clients seeking Swiss law advice.

Our firm has a strong international profile and brings together recognised leadership and expertise in all areas of law affecting commerce today, with a focus on high-tech, innovative and regulated sectors. 

About us


Click here for our latest publications


Read all our legal updates on the impact of COVID-19 for businesses.

COVID-19 Information

Job openings

Looking for a new challenge?

Our talented and ambitious teams are motivated by a common vision to succeed. We value open and straightforward communication accross all levels of the organisation in a supportive working environment.

Job openings

Firm News

Click here for our latest firm news.

Our Team

The regulatory and technological landscape continually require businesses to adapt and evolve.
Our 150+ lawyers are continuously innovating and striving for improvement in everything they do. We embrace new ideas and technologies, combining our wealth of expertise with creative thinking and diligence. With our hands-on approach, we implement viable solutions for the most complex legal challenges.

Our Team.

LexCast – the podcast series by MLL NexGen

Smart legal education on the go. The LexCast hosted by MLL NexGen provides legal insights in a short format that allows listeners to educate themselves on and about legal issues wherever they are and whenever they find the time.

Listen to our podcast series – stay tuned.

MLL Legal on Social Media

Follow us on LinkedIn, Twitter und Instagram.