National information (Link to the Federal Tax Administration ESTV) Double taxation conventions: Overview Maritime and air transport: Overview Treaty texts: Classified composition of federal legislation The general effect of these contracts for non-residents of the Contracting States is that they can obtain a full or partial refund of the tax withheld by the Swiss paying agency. In addition, no withholding tax is levied on royalties paid to foreign beneficiaries. Regardless of a double taxation agreement, profits distributed abroad by a Swiss branch or subsidiary are not subject to withholding tax. DTAS also play an important role for investments of all kinds abroad, as they avoid double taxation of profits and income from foreign investments. In addition, a DBA usually contains certain prohibitions of discrimination, a dispute settlement mechanism and an information exchange clause upon request. . . .