A distinction between two scenarios has to be made when it comes to a reimbursement of withholding tax that has been deducted from remuneration received from abroad; that is whether the tax residence of the rights ownerNatural person or legal entity holding the relevant rights in their original form or by virtue of assignment or succession. is in Switzerland or not. The different approaches in force depend on the remunerations’ country of origin; Switzerland and some other countries do not apply withholding tax to copyrightEntirety of legal provisions attributing the author of a work moral and proprietary privileges. royaltiesRemuneration for authors' rights.
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