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Switzerland To Maintain 2018 Interest Rates For Overdue Tax, Refunds in 2019

by Ulrika Lomas, Tax-News.com, Brussels

29 October 2018


Switzerland will keep unchanged the amount of interest charged to taxpayers on outstanding tax payments during 2019.

The interest rates were set out in Circular 2-164-D-2018-f, published October 18.

The rate of interest charged or receivable on tax arrears and refunds will be three percent. The rate of interest on advance payments will be zero percent.

TAGS: expatriates | compliance | tax | value added tax (VAT) | tax compliance | interest | revenue guidance | employees | self-employment | Switzerland | individual income tax

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