New practice of the Swiss Federal Tax Administration on refund of Swiss withholding tax to Swiss tax-resident individuals

With retroactive effect as of 1 January 2019, the forfeiture of the right of Swiss tax-resident individuals to claim refund of Swiss withholding tax has been slightly amended. On 4 December 2019, the Swiss Federal Tax Administration therefore modified its practice accordingly. As a result of these adjustments, the forfeiture of the right of Swiss tax-resident individuals to claim refund of Swiss withholding tax should only occur in the event of deliberate non-declaration for tax purposes, but not in the event of negligence.