Art. 38 Federal Act of October 13, 1965 on the Withholding Tax (WTA)

Any person liable for withholding tax, in accordance with this Act, is obliged to register with the Federal Tax Administration (FTA) without waiting to be invited to do so.

The taxpayer must, upon the due date of the tax (Art. 16), submit to the FTA the prescribed statement along with the supporting documents, without waiting to be invited to do so, and simultaneously pay the tax or make the declaration replacing the payment (Art. 19 and 20).

The declaration procedure under Art. 20a, para. 1, must be completed within ninety days following the due date of the taxable benefit, and the declaration must be accompanied by supporting documents and a certificate of residence of the beneficiary.

Any declaration pursuant to Art. 19 concerning insurance benefits paid to individuals domiciled in Switzerland must mention their social security number (AVS number).

Individuals domiciled in Switzerland who are entitled to insurance benefits under Art. 7 must communicate their AVS number to the person obliged to declare under Art. 19. If this number is not provided, the legal or contractual effects of default are suspended for the person obliged to declare until they receive this number. Art. 19, para. 3, remains reserved.

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