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Germany and Switzerland welcome the digital filing of tax reclaims from 1 December 2023

23 January 2023

Luxembourg Tax Alert


On 19 December 2022, Germany and Switzerland signed an agreement which implies that, from 1 December 2023, the submission of Withholding Tax Reclaims in Germany for Swiss residents will exclusively be in an electronic format.

Impact on investors

Paper tax reclaim forms won’t be valid after 1 December 2023, and all tax reclaim forms must be filed digitally. This also affects the certificate of tax residence issued by the respective Swiss cantonal or municipal tax authorities, which will have to be issued in a digital format as well.

The implementation of the new digital certificate of tax residence will be standardized at the federal level and is expected to be introduced by the Cantonal Tax Authorities in the course of 2023.

Action(s) required

Starting 1 December 2023, Swiss residents investing in Germany will have to use the new digital process for filing their tax reclaims in Germany. Further practical process will be reported as they occur.

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