(of 19 March 2013) Valid from 1 January A. Taxpayers
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1 Leaflet. 29/460 of the Cantonal Tax Office on withholding taxes applicable to pension benefits under private law for persons without domicile or residence in Switzerland (of 19 March 2013) Valid from 1 January 2013 A. Taxpayers 1. Persons without domicile or residence in Switzerland shall be subject to withholding tax if they receive pensions, capital benefits or other remunerations from pension funds under private law or from recognized forms of restricted pension provisions. 2. Persons who receive capital benefits from pensions shall also be subject to withholding tax if the capital benefits are paid out at a time when they do t have domicile or residence in Switzerland (any more) 1. Withholding taxes shall also be levied if the capital benefit is transferred to a Swiss account. Persons who fail to provide consistent information on their domicile at the time of the payment of their capital benefits shall be subject to withholding tax. Persons who have never had their domicile in the Canton of Zurich because of their domicile outside the canton or abroad shall also be taxable. No withholding tax shall be levied if capital benefits have already been taxed in accordance with the regular assessment procedure and evidence is provided thereof (e.g. by means of a confirmation of the Tax Office of the municipal administration of the pension recipient). B. Taxable performance 1. Any remuneration, for example pensions and capital benefits paid out by pension funds under private law with registered office or an establishment in the Canton of Zurich shall be taxable. 2. This may be the case for pensions and capital benefits from - pension funds, - collective foundations, - insurance institutions, - banking foundations and others, 1 The decisive date is the date of cancellation of registration (to be clarified by the pension fund) with the commune of domicile. 1
2 paid out upon having reached the age limit or due to invalidity, death or premature cancellation of a pension scheme relationship. C. Calculation of the tax (cantonal, municipal and federal taxes) I. Capital benefits 1. Calculation based on the table Withholding taxes are calculated on the basis of the gross amount of capital benefits and amount to the following in accordance with the table below (rounded down to respectively): a. for capital benefits up to
3 Capital benefit Withholding tax Capital benefit Withholding tax Capital benefit Withholding tax
4 b. for capital benefits between and The tax is comprised of on the first in accordance with the table and 8.60 % on the part of the capital benefits exceeding Example: Withholding tax on a capital benefit of amounts to plus = The are the result from 8.60 % on ( minus ). c. for capital benefits exceeding The tax amounts to 8.30 % of the total amount. Example: Withholding tax on capital benefits of amount to (8.30 % on ). 2. Calculation based on the percentage If you do t calculate the amount of withholding taxes directly on the basis of the table above, but rather on the basis of a percentage calculation, the withholding tax deduction shall refer to the gross amount of the capital benefit: for the first % (tax-free up to 999 ) for the next % for the next % for the next % for the next % for the next % for the next % For taxable capital benefits exceeding , withholding tax shall be 8.30 % of the total amount. Persons owing the taxable performance shall calculate withholding taxes on the basis of every individual pension benefit paid by them and settle it with the competent tax authority (cf. item E). For practical applications, please refer to the separate table. II. Pensions Withholding taxes amount to a total of 7 % of gross benefits. Pensions that do t exceed per calendar year shall t be subject to withholding tax deductions. 4
5 D. Reservation of the double taxation agreement I. General provisions 1. Capital benefits Capital benefits shall always be subject to withholding tax. If there is double taxation agreement (DTA) between Switzerland and the state of residence of the recipient of the capital benefit, the withholding tax deduction shall be definitive. If the state of residence of the recipient of the benefits has a double taxation agreement with Switzerland, the right of taxation in general shall lie with the state of residence. Withholding tax deduction shall t be definitive in such cases, but the person liable to pay taxes shall be entitled to claim repayment (cf. table below). If the taxpayer is entitled to claim repayment, the total withholding taxes deducted shall be reimbursed if, within three years of the due date, he submits the filled in official reimbursement form (form Q 303) according to which the capital benefit is kwn to the competent tax authority of his foreign state of residence. This form can be obtained at the competent local tax authority and shall be handed to the taxpayer by the pension fund. 2. Pensions Pensions shall only be subject to withholding tax if Switzerland does t have a double taxation agreement (DTA) with the state of residence of the pensioner. If there is a DTA (cf. overview of DTA below), the pension benefit (from the 2nd pillar) shall be paid out without reduction (except for: Chile, Chinese Taipeh [Taiwan], Denmark, Hong Kong, Israel, Canada, Qatar, Norway, South Africa, Sweden, Uruguay and United Arab Emirates). In this case, pension funds shall verify that the pensioner has his domicile in the respective state; this shall be checked periodically by means of a confirmation that he is still alive and a resident of said state. 5
6 II. Overview of double taxation agreements Please consider the differentiation between benefits under pillar 2 and benefits according to pillar 3 a. The table below (as at ) shows the cases in which the taxpayer shall be entitled to claim repayment () or t () or in which cases withholding taxes shall be applied to pensions () and in which cases benefits shall be paid out without deductions () due to a double taxation agreement. Foreign state of residence 1 Pension benefit under private law (pillar 2) Benefits from recognised forms of restricted pension provisions (pillar 3 a) Capital benefits Possibility to reclaim payment Pensions Withholding tax deduction to be made Capital benefits Possibility to reclaim payment Pensions Withholding tax deduction to be made Egypt Albania Algeria 2 Armenia Azerbaijan Australia Bangladesh 2 Belarus Belgium Bulgaria Chile 6 (max. 15 %) China Chinese Taipeh (Taiwan) 6 Denmark 7 Denmark 6 Germany Ecuador Côte d'ivoire Estonia Finland France 4 Georgia 5 Ghana 2 Greece Great Britain Hong Kong India Indonesia Iran Ireland Iceland Israel Italy Jamaica Japan Canada (max. 15 %) (max. 15 %) Kazakhstan Qatar 6 Kyrgyzstan Colombia Croatia Kuwait Latvia Liechtenstein 6
7 Foreign state of residence 12 Pension benefit under private law (pillar 2) Benefits from recognised forms of restricted pension provisions (pillar 3 a) Capital benefits Possibility to reclaim payment Pensions Withholding tax deduction to be made Capital benefits Possibility to reclaim payment Pensions Withholding tax deduction to be made Lithuania Luxembourg Malaysia Malta Morocco Macedonia Mexico Moldova Mongolia Montenegro New Zealand Netherlands 10 Netherlands 5 (from ) Norway 9 Norway 6 (if exceeding 15%) (max. 15 %) Austria Pakistan Philippines Poland Portugal Romania Russia Sweden 11 Sweden 12 Serbia 9 Singapore 13 Singapore 12 Slovak Republic Slovenia Spain Sri Lanka South Africa 2 South Korea Tajikistan 5 Thailand Trinidad and Tobago Czech Republic Tunisia Turkey Ukraine Hungary Uruguay 14 Uzbekistan Venezuela United Arab Emirates United States (USA) Vietnam For all the other countries t listed above, capital benefits shall never be subject to an entitlement to claim repayment and pensions shall always be subject to withholding tax deductions. Applicable as from 1 January Entitlement to claim repayment if transferred to Israel (request tax clearance certificate). Capital benefits due as from 1 January 2011 paid out to persons who are t Swiss citizens shall only be subject to an entitlement to claim repayment to the extent as that benefit is actually taxed in France. The tax clearance certificate as well as the corresponding calculation modalities from France shall be appended to the request for repayment. 7
8 There is to be deduction of withholding tax on pensions if the recipient of the pension provides evidence that the requirements of Art. 18 Par. 2 of the double taxation agreement between CH and NL have t been fulfilled. In particular, evidence that at least 90% of the pension (gross) is taxed in the country of residence is required. Applicable as from 1 January Applicable until 31 December 2010 and shall continue to apply to pensions already paid out before 21 August 2009 as well as for capital benefits due before that date provided that such pensions and capital benefits are paid out to persons who had moved their domicile from Switzerland to Denmark before 21 August The agreement with Serbia ceased to apply to Kosovo from 1 January Applicable until 31 December Applicable until 31 December Applicable until 31 December 2012 and still applicable for pensions that already ran before 28 February 2011 and for capital benefits due before this date if these pensions and capital benefits are paid to people who moved their place of residence from Switzerland to Sweden before 28 February Applicable from 1 January Applicable until 31 December Reimbursement is only possible if these benefits are actually taxed in Uruguay (request proof of taxation). 8
9 E. Settlement of accounts and transfer to the local tax office 1. Withholding taxes are due at the moment of the payment or credit entry of the pension benefit and shall be transferred within 30 days of the beginning of the month following the due date to the Tax Office of the municipality in which the pension fund has its registered office or an establishment. In the case of collective foundations, the canton or respectively the municipality of domicile of the collective foundation shall be responsible; the registered office of the associated employer shall be irrelevant. The canton of domicile of the pension fund shall also be responsible if the pension benefit is directly paid out by an insurance company with which the pension fund has concluded a (re-) insurance contract. Default interest shall be paid in case of late payment of withholding taxes. 2. The pension fund shall submit to the competent local tax office the complete, filled in official assessment form (form Q 6) with indication of the name, first name (foreign) state of residence of the person liable to pay taxes as well as the date of payment and the gross amount of the pension benefit, the withholding tax rate and the amount of the deducted withholding taxes. It shall be entitled to an entitlement commission of 4 % of the withholding tax transferred. 3. The pension fund shall be liable for the correct collection and transfer of withholding taxes. In case of doubt, prior to an unreduced payment of a capital benefit, the taxpayer shall be asked to produce a confirmation of the (Swiss) tax office of the commune of domicile stipulating that the capital benefit has already been taxed in an ordinary procedure. In the event of death of an accountholder, it is to be verified whether persons without domicile in Switzerland are among the heirs. Their share shall be subject to withholding tax. 4. Cases of wilful or negligent failure to assess withholding taxes shall be considered as tax evasion. F. Certificate on tax deduction The person liable to pay tax shall be issued a certificate indicating the amount of deducted withholding tax without being asked. G. Appeals If the taxpayer or the pension fund does t agree with the withholding tax deduction, they may request a decision by the Cantonal Tax Office, Withholding Tax Service, by the end of March of the year following the event. 9
10 H. Information Information shall be given by the Cantonal Tax Office Zurich, Withholding Tax Service, Bändliweg 21, 8090 Zurich, phone , as well as by the Tax Office of the municipality in which the pension fund has its registered office or an establishment. If the registered office or the establishment is located in the City of Zurich, the Tax Office of the City of Zurich, Withholding Tax Service, Werdstrasse 75, 8022 Zurich, phone , shall be responsible. Zürich, 19 March 2013 Cantonal Tax Office Zürich Headed by: Adrian Hug 10
Valid from 1 January A. Taxpayers
Leaflet. 29/410 of the Cantonal Tax Office on withholding taxes applicable to pension benefits under public law for persons without domicile or in Switzerland (of 19 March 2013) Valid from 1 January 2013
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