Witholding tax and remunerations from other countries

A distinction between two scenarios has to be made when it comes to a reimbursement of withholding tax that has been deducted from remuneration received from abroad; that is whether the tax residence of the rights owner is in Switzerland or not. The different approaches in force depend on the remunerations' country of origin; Switzerland and some other countries do not apply withholding tax to copyright royalties.
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