Art. 33 Federal Act of October 13, 1965, on Withholding Tax (WTA)

The beneficiary of an insurance benefit reduced by the withholding tax is entitled to a refund of the tax if they provide the insurer's certificate regarding the deduction (Art. 14, para. 2) and supply all information necessary to assert the tax claims of the Confederation and the cantons related to the insurance in question.

Anyone claiming the right to a refund must submit a written application to the Federal Tax Administration (FTA); the right expires if the application is not submitted within three years following the end of the calendar year in which the insurance benefit was executed.

Articles 31, para. 4, and 32, para. 2, are applicable.