Login
Logout
•
Create account
My profile
•
DE
•
EN
The English language version is created automatically. The text may therefore contain linguistic and terminological errors.
Understood
Feedback
Intro
Main Content
Footnotes
Individuals
Reforms
25
.
03
.
2021
03/2021

Canton of residence responsible in future for withholding tax on heirs

Alexandra Takhtarova

Alexandra Takhtarova
Alexandra TakhtarovaAlexandra Takhtarova
-
Advertisements
-

An amendment to the Ordinance on Withholding Tax is due to come into force on 1 January 2022, according to which the heirs of an inheritance that has not yet been distributed will be able to reclaim withholding tax on inheritance income in their canton of residence (previously: last canton of residence of the deceased).

This will better ensure correct reimbursement in intercantonal situations.

The media release with the ordinance are available here.

First publication:
www.taxlawblog.ch

Please change your browser!

Microsoft Internet Explorer uses outdated web standards and is no longer supported by our platform. For an optimal display of the zsis) we recommend that you use one of the following browsers.
zsis) - supports browser
Chrome
zsis) - supports browser
Edge
zsis) - supports browser
Firefox
zsis) - supports browser
Safari
For more information about the outdated technology of Internet Explorer and the resulting risks, please visit the blog of Chris Jackson (Principal Program Manager at Microsoft).