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A company resident in Italy distributes dividends to the shareholder - a limited company resident in Switzerland. The beneficial owner of the Swiss company is a person resident in Switzerland. The Swiss company is subject to all taxes without exemption for cantonal and municipal taxes and is not a collective investment undertaking (UCITS). Please specify the tax treatment of the income constituted by the dividend.

Updated April 2021

Taxation of dividends from an Italian company to an individual residing in Switzerland

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