How do I confirm my tax residency status to apply the DTA?

Obtain a Swiss Certificate of Tax Residence from your cantonal tax authority. It should show your name, TIN, validity period, and official signature. Provide it to the foreign withholding agent to access treaty rates.

What should I do if withholding tax was deducted at the full domestic rate?

File a refund claim with the source-country tax office (e.g., Japan) including your Swiss residency certificate, proof of income, and required forms. Processing can take months, so apply treaty benefits in advance when possible.

Does the treaty cover inheritance or gift taxes?

No. The Switzerland–Japan DTA covers income and capital taxes only. Inheritance and gift taxes are not covered and are governed by domestic laws. Switzerland has separate estate tax treaties with some countries, not Japan.

Which version of the treaty is currently in effect?

The 1971 Convention as amended by the Protocol signed July 16, 2021. It entered into force on Nov 30, 2022, with most provisions applying from Jan 1, 2023.

What are the taxes covered by the treaty?

Switzerland: federal, cantonal, communal taxes on income and capital. Japan: income tax, corporation tax, and local inhabitant’s tax. The treaty does not cover inheritance or gift taxes.

How is tax residency determined for individuals and companies?

Individuals: residence, domicile, etc.; tie-breaker by home, vital interests, habitual abode, nationality. Companies: liable-to-tax by residence/POEM/incorporation; dual cases resolved by competent authority agreement.

What is the beneficial owner requirement?

To claim treaty rates, the recipient must be the beneficial owner of the income, not a conduit or nominee. Lack of beneficial ownership can lead to denial of reduced withholding rates.

What are common mistakes and risks when applying the treaty?

Not obtaining a residency certificate in advance, conduit structures without substance (PPT risk), income misclassification, weak documentation, and ignoring capital gains provisions.

How long does it take to obtain a residency certificate and process a refund?

Residency certificate: 2–4 weeks. Japan refunds: several months to over a year; Switzerland similar. Costs: certificate CHF 50–200; professional assistance may cost CHF 500–2,000+.

16.12.2025

Switzerland-Japan double tax treaty: complete guide

The Double Taxation Avoidance Agreement (DTA) between Switzerland and Japan is a bilateral treaty designed to eliminate double taxation on income and prevent tax evasion. It applies to residents of one or both countries—individuals and legal entities—who earn income across borders.

Taxes in Switzerland

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