# Witholding Tax on Dividends Swiss shares dividends, NHR



## ZHLB85 (6 mo ago)

Hello

This question is mainly aimed to expats in Portugal under NHR that hold Swiss registered stocks or ETFs (ISIN code starting with CH....) that pay dividends. Even better if you use as broker Swissquote.

When the dividend is paid, does your broker (example Swissquote or even IB) deduct automatically the 35% witholding tax or you receive the full dividend without any witholding tax deducted at source?

Thank you in advance


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## TonyJ1 (May 20, 2014)

ZHLB85 said:


> Hello
> 
> This question is mainly aimed to expats in Portugal under NHR that hold Swiss registered stocks or ETFs (ISIN code starting with CH....) that pay dividends. Even better if you use as broker Swissquote.
> 
> ...


You can supply the stockbroker with a fiscal residency certificate - the tax then should be in accordance with the rates in the double tax treaty. 
NHR does not influence the withholding tax rate and you would be entitled to obtain a fiscal residency certificate.


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