|Investment income (in particular dividends and interest payments made by Swiss banks)||35%|
|Annuity Insurance benefits||15%|
|Other insurance benefits||8%|
Royalties, management fees, service or technical assistant fees: generally not subject to the withholding tax provided that these payments are at arm’s length. In case that those payments do not comply with arm’s length conditions they will fully or partially be re-qualified into (constructive) dividends which are subject to the 35% withholding tax.
Below is a list of the best WHT rate (i.e. lower of domestic, treaty and EU WHT rates) on 9 different cross border payments from the local country to multiple receiving countries. See 188.8.131.52. for potential WHT minimization.