background image Standard Withholding Tax Rates by Receiving Country
Investment income (in particular dividends and interest payments made by Swiss banks) 35%
Lottery gains 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 for potential WHT minimization.