The reduced rates relating to US withholding tax that are set out in the double taxation agreements (DTAs) are applied automatically for private clients who live abroad (i.e. in a country other than that of their nationality) and for companies (including those based in Switzerland). However, clients are themselves responsible for conducting their own tax assessments, determining whether they meet the relevant criteria (in consultation with their tax advisor/specialist if required) and, where possible, making a specific request by completing the corresponding forms.

Please contact us to find out more about the necessary forms.