Dividend tax · United States investor → Switzerland dividends

United States investor receiving Switzerland dividends: 15% withholding

If you're a United States resident receiving dividends from a Switzerland-domiciled company, the Switzerland tax authority withholds 15% at source under 1996 US-Switzerland Tax Treaty, Article 10. The statutory non-treaty ceiling is 35% — the bilateral treaty saves you 20 percentage points. Verified 2026-04-19.

Per $100 gross dividend

$85.00 net

$15.00 withheld at source

Treaty rate

15%

vs 35% statutory (saves 20pp)

Verification state

verified

last verified 2026-04-19

Treaty reference

1996 US-Switzerland Tax Treaty, Article 10

15% on portfolio dividends. Switzerland's statutory 35% is reduced via refund (Form 82 series) or at-source with a qualified intermediary.

Source citation

IRS Publication 901 Table 1 (Switzerland row, Dividends column)

Treaty rates shown are typical statutory withholding rates for direct portfolio investment. Actual rates depend on holding period, ownership percentage, investor type (individual vs. pension vs. mutual fund), limitation-on-benefits tests, and other factors. Consult a qualified tax professional for your specific situation.

United States resident tax treatment

U.S. persons taxed on worldwide dividend income; qualified dividends at 0/15/20%; ordinary dividends at ordinary rates; foreign tax credit may offset foreign withholding.

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Other investor countries receiving Switzerland dividends

Switzerland0%