Bundesgesetz über die Verrechnungssteuer

The current comprehensive explanation of the Withholding Tax Act

As a solid basis for work and decision-making for the highest standards, the commentary on Swiss tax law has established itself in consulting practice since the publication of the first volumes. The eleven volumes published so far have become indispensable in Swiss tax everyday life.

Withholding tax remains the central pillar in securing general income taxes, particularly on capital gains, and is also of great importance in cross-border situations.

Since the last edition was published over ten years ago, the Withholding Tax Act has undergone several changes. The legislative revisions have necessitated adjustments to regulations and administrative instructions. Numerous significant court decisions have also been issued. This work engages with these developments as thoroughly as it does with the essential literature.

• Withholding Tax Act: compact, well-founded, comprehensive, up-to-date
• Practical benefits and scientific competence.