Switzerland Content

ICI is surveying members regarding their experience with dividend tax withholding reclaims in Switzerland. In recent years, US regulated investment companies and collective investment trusts have experienced difficulties claiming treaty benefits to which they are entitled. These...

On December 5, 2024, the Competent Authorities of the United States and Switzerland entered into an agreement confirming that certain US pensions and other retirement arrangements, including individual retirement savings plans, may be eligible for benefits under paragraph 3 of Article...