Faster reclaim of withholding tax

Companies can reclaim their withholding tax credit from the Federal Tax Administration using form 25. This is only possible from the end of the calendar year. However, if the credit balance exceeds CHF 4’000, an advance payment can already be requested in the current year using form 21.

This can be useful as the tax administration does not pay interest on withholding tax credits. An early reclaim can also improve a company’s liquidity in the short to medium term.

Important: The right to a refund lapses if the application is not submitted within three years.