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Steuertabellen Grossbritannien

  • Antigua & Barbuda
    Double Tax Treaty
    Dividends No relief
    Interest No relief
  • Argentina
    Double Tax Treaty
    Dividends 15
    Interest 0 / 12
  • Armenia
    Double Tax Treaty
    Dividends <[5 (25)2) / 10 / 15]
    Interest [5]
    Comment The 2011 treaty between the UK and Armenia entered into force 21 February 2012 and will apply for withholding tax purposes as from 1 January 2013. Once in effect, the treaty provides for a 5% withholding tax on dividends paid to a company that holds at least 25% of the capital of the payer company and has invested at least GBP 1 million in the capital of the payer company on the date the dividends are paid. A 15% rate will apply where dividends are paid out of income derived from immovable property by an investment vehicle that distributes such income on an annual basis and whose income from such property is exempt. (The UK does not levy withholding tax on dividends, except those distributed by a Real Estate Investment Trust.) The rate in all other cases will be 10%. The withholding tax rate on interest will be 5%.
  • Australia
    Double Tax Treaty
    Dividends 2) / 15
    Interest 0 / 10
    Comment The 0% rate applies to interest paid to financial institutions except where a back-to-back financing arrangement is involved.
  • Austria
    Double Tax Treaty
    Dividends 15
    Interest 0
  • Azerbaijan
    Double Tax Treaty
    Dividends 15
    Interest 0 / 10
  • Bahrain
    Double Tax Treaty
    Dividends [0 / 15]
    Interest [0 / No relief]
    Comment The United Kingdom and Barbados signed a treaty on 26 April 2012 to replace the treaty dating from 1970, but the agreement is not yet in force. When in effect, dividends will generally be exempt, with a 15% withholding tax rate applicable to dividends paid out of income (including gains) derived directly or indirectly from certain immovable property by an investment vehicle that distributes most of this income annually and whose income from such immovable property is exempted from tax (other than where the beneficial owner of the dividends is a pension scheme). Interest will be exempt.
  • Bangladesh
    Double Tax Treaty
    Dividends 15
    Interest 0 / 7.5 / 10
    Comment Full relief in certain circumstances. The 7.5% rate applies on interest paid to banks or financial institutions.
  • Barbados
    Double Tax Treaty
    Dividends 0
    [0 / 15]
    Interest 15
    [0]
    Comment The United Kingdom and Barbados signed a treaty on 26 April 2012 to replace the treaty dating from 1970, but the agreement is not yet in force. When in effect, dividends will generally be exempt, with a 15% withholding tax rate applicable to dividends paid out of income (including gains) derived directly or indirectly from certain immovable property by an investment vehicle that distributes most of this income annually and whose income from such immovable property is exempted from tax (other than where the beneficial owner of the dividends is a pension scheme). Interest will be exempt.
  • Belarus
    Double Tax Treaty
    Dividends No relief
    [5 (20)2) /10]
    Interest 0
    [5]
    Comment The treaty between the UK and the former USSR applies. The UK and Belarus signed a tax treaty on 7 March 1995, but the treaty is not yet in force. Once in effect, dividends will be subject to a 5% withholding tax rate when paid to a company that controls directly or indirectly at least 20% of the distributing company`s voting power; otherwise, the rate will be 10%. The general rate on interest will be 5%.
  • Belgium
    Double Tax Treaty
    Dividends 10
    [0 (10)2) / 10]
    Interest 0 / 15
    [0 / 10]
    Comment In addition to the currently effective treaty, a renegotiated treaty or protocol has been signed but is not yet in effect. The UK and Belgium signed a protocol to the existing treaty on 24 June 2009. When in effect, the protocol provides for a new dividends article under which no tax will be withheld on dividends paid to a company that holds at least 10% of the capital of the payor for an uninterrupted period of 12 months or where dividends are paid to a pension fund. Otherwise, the rate will be 10%. (The UK, however, does not impose withholding tax on dividends.) The rate on interest generally will be 10%, although interest paid to pension schemes will be exempt provided the interest is not derived from the carrying on of a business by the pension scheme or through an associated enterprise, as will interest paid on a loan or credit granted by an enterprise to another enterprise.
  • Belize
    Double Tax Treaty
    Dividends 0
    Interest No relief
  • Bolivia
    Double Tax Treaty
    Dividends 15
    Interest 0 / 15
  • Bosnia-Herzegovina
    Double Tax Treaty
    Dividends 15
    Interest 10
    Comment The treaty between the UK and the former Yugoslavia applies.
  • Botswana
    Double Tax Treaty
    Dividends 12
    Interest 0 / 10
  • British Virgin Islands
    Double Tax Treaty
    Dividends No relief
    Interest No relief
  • Brunei
    Double Tax Treaty
    Dividends 0
    Interest No relief
  • Bulgaria
    Double Tax Treaty
    Dividends 10
    Interest 0
  • Burma
    Double Tax Treaty
    Dividends No relief
    Interest No relief
  • Canada
    Double Tax Treaty
    Dividends 15
    Interest 0 / 10
    Comment Full relief on interest connected with Export Development Canada.

    The 0% rate applies in respect of indebtedness in connection with sale on credit unless the transaction is with a related person.
  • Cayman Islands
    Double Tax Treaty
    Dividends -
    Interest -
    Comment The treaty between the UK and CI does not include provisions relieving dividends or interest.
  • Chile
    Double Tax Treaty
    Dividends 15
    Interest 5 / 15
    Comment The 5% rate applies to interest on loans from banks and insurance companies; bonds or securities traded on a recognized stock exchange; and credit sales of machinery and equipment.
  • China
    Double Tax Treaty
    Dividends 10
    [5 (25)2) / 10 / 15]
    Interest 0 / 10
    [10]
    Comment The UK and China signed a new tax treaty on 27 June 2011 to replace the existing treaty dating from 1984. When in effect, the treaty provides a 5% withholding tax on dividends paid to a company that holds directly at least 25% of the capital of the payer company, 15% where the dividends are paid out of income or gains derived from immovable property by a tax-exempt investment vehicle that is required to distribute most of its income or gains annually; and 10% in all other cases. (The UK, however, generally does not impose withholding t
  • Croatia
    Double Tax Treaty
    Dividends 15
    Interest 10
    Comment The treaty between the UK and the former Yugoslavia applies.
  • Cyprus
    Double Tax Treaty
    Dividends 0
    Interest 10
  • Czech Republic
    Double Tax Treaty
    Dividends 15
    Interest 0
  • Denmark
    Double Tax Treaty
    Dividends 15
    Interest 0
  • Egypt
    Double Tax Treaty
    Dividends 20
    Interest 0 / 15
    Comment Property income dividends taxable in the UK at 20%, so there is no excess of income tax for the UK to relieve under the treaty for periods after 5 April 2008.
  • Estonia
    Double Tax Treaty
    Dividends 15
    Interest 10
  • Ethiopia
    Double Tax Treaty
    Dividends [10 / 15]
    Interest [5]
    Comment The United Kingdom and Ethiopia signed an income tax treaty on 9 June 2011, but the treaty is not yet in force. Once in effect, dividends will be subject to a withholding tax rate of 15% if paid out of income or gains derived from immovable property within the meaning of Article 6 of the treaty by an investment vehicle that distributes most of this income annually and whose income or gains from such immovable property are exempted from tax; otherwise the rate will be 10%. (The United Kingdom does not, however, generally impose a withholding tax on dividends paid by other than a Real Estate Investment Trust.) The rate on interest will be 5%.
  • Falkland Islands
    Double Tax Treaty
    Dividends 10
    Interest 0
  • Faroe Islands
    Double Tax Treaty
    Dividends 0 / 15
    Interest 0
    Comment Full relief for property income dividends paid from 6 April 2009 that are beneficially owned by pension schemes resident in the Faroes.
  • Fiji
    Double Tax Treaty
    Dividends 15
    Interest 10
  • Finland
    Double Tax Treaty
    Dividends 0
    Interest 0
  • France
    Double Tax Treaty
    Dividends 0 (10)2) / 15
    Interest 0
    Comment The 15% rate applies for dividends paid on or after 6 April 2010. No relief prior to that date.
  • Gambia
    Double Tax Treaty
    Dividends 0
    Interest 0 / 15
  • Georgia
    Double Tax Treaty
    Dividends 10 / 15
    Interest 0
    Comment The 10% rate applies for property income dividends paid before 6 April 2011. The 15% rate applies, if paid on or after 6 April 2011. From 6 April 2011, full relief on property income dividends that are beneficially owned by pension schemes resident in Georgia. Full relief for PAIF distributions (interest) paid on or after 6 April 2011. The treaty provides for a 0% rate except where dividends are paid (to other than a pension scheme) out of income from immovable property by an investment scheme that distributes most of the income annually and whose income from such immovable property is tax exempt. In such cases, dividends would be subject to a 15% rate. While the UK generally does not impose withholding tax on dividends, special rules currently impose a 20% on dividends paid to nonresidents from listed companies with the special tax status of a Real Estate Investment Trust.
  • Germany
    Double Tax Treaty
    Dividends 5 (10)2) / 10 / 15
    Interest 0
    Comment The 5% rate applies on dividends paid to a company that holds directly at least 10% of the capital of the payer company; 10% rate applies for property income dividends that are beneficially owned by pension schemes resident in Germany.
  • Ghana
    Double Tax Treaty
    Dividends 15
    Interest 0 / 12.5
  • Greece
    Double Tax Treaty
    Dividends No relief
    Interest 0
  • Grenada
    Double Tax Treaty
    Dividends No relief
    Interest No relief
  • Guernsey
    Double Tax Treaty
    Dividends -
    Interest -
  • Guyana
    Double Tax Treaty
    Dividends 15
    Interest 0 / 15
  • Hong Kong
    Double Tax Treaty
    Dividends 0 / 15
    Interest 0
    Comment Full relief on property income dividends that are beneficially owned by pension schemes resident in Hong Kong. Full relief for PAIF distriubutions (interest). Individuals and pension schemes get full relief on interest. Beneficial owners of interest that are not individuals or pension schemes must meet the conditions set out in Article 11(3) of the treaty.
  • Hungary
    Double Tax Treaty
    Dividends 0 (10)2) /10 / 15
    Interest 0
    Comment The 0% rate applies where dividends are paid to a qualifying pension scheme or to a company that controls directly or indirectly at least 10% of the voting power of the paying company (unless the dividends are paid by certain investment vehicles). Otherwise, the rate will be 10%. The 15% rate applies if paid out of income (including gains) derived directly or indirectly from certain immovable property by an investment vehicle that distributes most of this income annually and whose income from such immovable property is tax exempt). The UK, however, generally does not levy withholding tax on dividends (except in the case of Real Estate Investment Trusts).
  • Iceland
    Double Tax Treaty
    Dividends 5 / 15
    Interest 0 / No relief
    Comment Dividends: 5% if receiver holds at least 10% of the voting rights of the respective company.
  • India
    Double Tax Treaty
    Dividends 0
    Interest 0 / 10 / 15
    Comment Full relief on interest applies in certain circumstances. The 10% rate applies to interest paid to banks.
  • Indonesia
    Double Tax Treaty
    Dividends 10 / 15
    Interest 0 / 10
    Comment Dividends: 10% if receiver holds at least 15% of the voting rights of the respective company.
  • Ireland
    Double Tax Treaty
    Dividends 0 / 15
    Interest 0
    Comment Full relief for "exempt approved charities and pension schemes".
  • Isle of Man
    Double Tax Treaty
    Dividends -
    Interest -
    Comment The treaty does not include provisions relieving dividends or interest.
  • Israel
    Double Tax Treaty
    Dividends 15
    Interest 15
  • Italy
    Double Tax Treaty
    Dividends 5 (10)2) / 15
    Interest 0 / 10
    Comment The 0% rate on interest applies to the sale of industrial, commercial or scientific equipment and in connection with the sale on credit of goods delivered by one enterprise to another enterprise.
  • Ivory Coast
    Double Tax Treaty
    Dividends 15
    Interest 0 / 15
  • Jamaica
    Double Tax Treaty
    Dividends 0
    Interest 12.5
  • Japan
    Double Tax Treaty
    Dividends 0 / 10
    Interest 0 / 10
    Comment Full relief on dividends for certain pension funds that are also "qualified persons" as defined at Article 22 of the treaty. Full relief on interest in certain circumstances - see Article 11(3). The claimant must also be a "qualified person" as defined in Article 22 of the treaty.
  • Jersey
    Double Tax Treaty
    Dividends -
    Interest -
    Comment The treaty does not include provisions relieving dividends or interest.
  • Jordan
    Double Tax Treaty
    Dividends 10
    Interest 0 / 10
  • Kazakhstan
    Double Tax Treaty
    Dividends 15
    Interest 0 / 10
  • Kenya
    Double Tax Treaty
    Dividends 0
    Interest 0 / 15
    Comment Full relief on dividend and interest to the Government of Kenya (the "subject to tax" condition does not apply).
  • Kiribati
    Double Tax Treaty
    Dividends 0
    Interest No relief
  • Korea (R.O.K.)
    Double Tax Treaty
    Dividends 15
    Interest 0 / 10
  • Kuwait
    Double Tax Treaty
    Dividends 15
    Interest 0
  • Latvia
    Double Tax Treaty
    Dividends 15
    Interest 0 / 10
    Comment Full relief in certain circumstances.
  • Lesotho
    Double Tax Treaty
    Dividends 10
    Interest 0 / 10
  • Libya
    Double Tax Treaty
    Dividends 0 / 15
    Interest 0
    Comment Full relief for property income dividends that are beneficially owned by pension schemes resident in Libya.
  • Liechtenstein
    Double Tax Treaty
    Dividends [0 / 15]
    Interest [0]
    Comment The UK and Liechtenstein signed a treaty on 11 June 2012, but the agreement is not yet in force. When in effect, dividends will be exempt from withholding tax except for dividends paid to other than a pension scheme from income (including gains) derived directly or indirectly from certain immovable property by an investment vehicle that distributes most of this income annually and whose income from such immovable property is exempted from tax, in which case the rate is 15%. Interest will be exempt.
  • Lithuania
    Double Tax Treaty
    Dividends 15
    Interest 0 / 10
    Comment Full relief in certain circumstances.
  • Luxembourg
    Double Tax Treaty
    Dividends 15
    Interest 0
  • Macedonia
    Double Tax Treaty
    Dividends 0 / 15
    Interest 0 / 10
    Comment Full relief on dividend for pension schemes.
    Full relief on interest in certain circumstances. This includes interest on a loan from a enterprise to another enterprise - see Aricle 11(3)(a).
  • Malawi
    Double Tax Treaty
    Dividends 0
    Interest 0 / No relief
    Comment No relief if payments are from subsidiary to parent company. The domestic rate applies where the payment is made to a company that controls directly or indirectly more than 50% of the voting power in the paying company.
  • Malaysia
    Double Tax Treaty
    Dividends 10
    Interest 0 / 10
  • Malta
    Double Tax Treaty
    Dividends No relief
    Interest 0 / 10
  • Mauritius
    Double Tax Treaty
    Dividends 0
    Interest 0 / No relief
    Comment The 0% rate applies to interest paid to banks; the domestic rate applies in all other cases.
  • Mexico
    Double Tax Treaty
    Dividends 0 / 15
    Interest 0 / 5 / 10 / 15
    Comment The 15% rate applies for property income dividends paid on or after 18 January 2011. Full relief for property income dividends paid before 18 January 2011 to all beneficial owners resident in Mexico. The 0% rate on interest applies in certain circumstances - see Article 11(2). The 5% rate on interest applies where the beneficial owner is a bank or insurance company or if the interest is derived from bonds or securities traded on a securities market. The 10% rate applies where the interest is paid by a bank or to a seller of machinery and equipment.
  • Moldova
    Double Tax Treaty
    Dividends 10
    Interest 0 / 5
  • Mongolia
    Double Tax Treaty
    Dividends 15
    Interest 0 / 7 / 10
    Comment Full relief on interest applies in certain circumstances. The 7% rate applies to interest paid to banks; the 10% rate applies in all other cases.
  • Montenegro
    Double Tax Treaty
    Dividends 15
    Interest 10
    Comment The treaty between the UK and the former Yugoslavia applies.
  • Montserrat
    Double Tax Treaty
    Dividends No relief
    Interest No relief
  • Morocco
    Double Tax Treaty
    Dividends 10 / 25
    Interest 0 / 10
    Comment Dividends: 10% if receiver holds at least 10% of the voting rights of the respective company.
  • Myanmar
    Double Tax Treaty
    Dividends No relief
    Interest No relief
  • Namibia
    Double Tax Treaty
    Dividends No relief
    Interest No relief
  • Netherlands
    Double Tax Treaty
    Dividends 0 (10)2) / 10 / 15
    Interest 0
    Comment No withholding taxes apply if the receiving company holds at least 10 % of the voting power in the company paying the dividend; if the receiving company is a pension fund and if the beneficial owner of the dividend is an organisation with a special purpose such as religion, charity or science. A 15 % rate applies where dividends are paid out of income or gains derived directly or indirectly from immovable property by an investment vehicle which distributes most of this income annually and whose income from such immovable property is exempted from tax. A 10 % rate on dividends applies in all other cases.
  • New Zealand
    Double Tax Treaty
    Dividends 15
    Interest 0 / 10
  • Nigeria
    Double Tax Treaty
    Dividends 15
    Interest 0 / 12.5
  • Norway
    Double Tax Treaty
    Dividends 15
    Interest 0
  • Oman
    Double Tax Treaty
    Dividends 0 / 15
    Interest 0
    Comment The 2009 protocol between the UK and Oman entered into force on 9 January 2011 and applies with respect to withholding taxes from 1 January 2012. 10% for property income dividends paid before 1 January 2012. 15% if paid on or after 1 Januar 2012. From 1 Januar 2012, full relief on property income dividends beneficially owned by pension schemes resident in Oman. Certain other categories of claimant ara also entitled to full relief - see treaty. The treaty provides for a 0% rate on dividends generally, with a carve-out of 15% for UK REITs.
  • Pakistan
    Double Tax Treaty
    Dividends 20
    Interest 0 / 15
    Comment Property income dividends taxable in the UK at 20%, so there is no excess of income tax for the UK to relieve under the treaty for periods after 5 April 2008.
  • Papua New Guinea
    Double Tax Treaty
    Dividends 17
    Interest 0 / 10
  • Philippines
    Double Tax Treaty
    Dividends 25
    Interest 0 / 10 / 15
    Comment Income is taxable in the UK at 20%, so there is no excess of tax for the UK to relieve under the treaty. Full relief on interest in certain circumstances. The 10% rate applies to interest paid by a company in respect of a public issue of bonds or debentures.
  • Poland
    Double Tax Treaty
    Dividends 10
    Interest 0 / 5
    Comment Full relief on interest in certain circumstances. The 0% rate applies to interest paid to banks; otherwise the rate is 5%.
  • Portugal
    Double Tax Treaty
    Dividends 15
    Interest 0 / 10
    Comment The general interst rate is 10%.
  • Qatar
    Double Tax Treaty
    Dividends 0 / 15
    Interest 0
    Comment Full relief on property income dividends that are beneficially owned by pension schemes resident in Qatar. Full relief for PAIF distriubutions (interest). Individuals get full relief on interest. Beneficial owners of interest that are not individuals must meet the conditions set out in Article (11)2 ans (3) of the treaty.
  • Romania
    Double Tax Treaty
    Dividends 15
    Interest 0 / 10
    Comment The general interest rate is 10%.
  • Russia
    Double Tax Treaty
    Dividends 10
    Interest 0
  • Saudi Arabia
    Double Tax Treaty
    Dividends 0 / 15
    Interest 0
    Comment Full relief on property income dividends that are beneficially owned by pension schemes resident in Qatar. Full relief for PAIF distriubutions (interest).
  • Serbia
    Double Tax Treaty
    Dividends 15
    Interest 10
    Comment The treaty between the UK and the former Yugoslavia applies.
  • Sierra Leone
    Double Tax Treaty
    Dividends No relief
    Interest No relief
  • Singapore
    Double Tax Treaty
    Dividends 15
    [0/15/20]
    Interest 0 / 10
    [0 / 5]
    Comment In addition to the currently effective treaty, a renegotiated treaty or protocol has been signed but is not yet in effect. Please see rate notes for further details. The United Kingdom and Singapore signed a protocol to the 1997 treaty (as amended) on 15 February 2012, but the agreement is not yet in force. When in effect, dividends will be exempt unless paid by a real estate investment trust (which will be subject to withholding tax at a rate of 15%). While the UK does not impose withholding taxes on dividends paid to nonresidents in general, dividends paid by REITs are subject to withholding tax at a rate of 20%. The rate on interest will be 5%, with an exemption for interest paid to or by a bank or similar institution (in addition to government-related exemptions).
  • Slovakia
    Double Tax Treaty
    Dividends 15
    Interest 0
  • Slovenia
    Double Tax Treaty
    Dividends 15
    Interest 0 (20) / 5
    Comment Full relief in certain circumstances. The general rate is 5%. In addition to government-related exemptions, no tax is withheld if the payer and the recipient are both companies and either company owns directly at least 20% of the capital of the other company, or a third company, being a resident of a Contracting State, holds directly at least 20% of the capital of both the paying and recipient company.
  • Solomon Islands
    Double Tax Treaty
    Dividends 0
    Interest No relief
  • South Africa
    Double Tax Treaty
    Dividends 15
    Interest 0
    [10]
    Comment South Africa does not currently impose withholding tax on interest paid to nonresidents. From 1 January 2013, however, a withholding tax of 10% will apply.
  • Spain
    Double Tax Treaty
    Dividends 10 (10)2) / 15
    Interest 12
    Comment
  • Sri Lanka
    Double Tax Treaty
    Dividends 15
    Interest 0 / 10
  • St. Kitts & Nevis
    Double Tax Treaty
    Dividends No relief
    Interest No relief
  • Sudan
    Double Tax Treaty
    Dividends 15
    Interest 15
  • Swaziland
    Double Tax Treaty
    Dividends 15
    Interest No relief
  • Sweden
    Double Tax Treaty
    Dividends 5
    Interest 0
  • Switzerland
    Double Tax Treaty
    Dividends 0 / 15
    Interest 0
    Comment Full relief on property income dividends paid from 6 April 2009 that are beneficially owned by pension schemes resident in Switzerland.
  • Taiwan
    Double Tax Treaty
    Dividends 10
    Interest 0 / 10
  • Tajikistan
    Double Tax Treaty
    Dividends No relief
    Interest 0
    Comment The treaty between the UK and the former USSR applies.
  • Thailand
    Double Tax Treaty
    Dividends 0
    Interest 0 / 10 / 20
    Comment Full relief in certain circumstances. The 10% rate applies to interest paid to banks. The rate is 25% in all other cases. However, the domestic rate of 20% would apply because it is lower.
  • Trinidad & Tobago
    Double Tax Treaty
    Dividends 0
    Interest 0 / 10
  • Tunisia
    Double Tax Treaty
    Dividends 20
    Interest 10 / 12
    Comment Property income dividends taxable in the UK at 20%, so there is no excess of income tax for the UK to relieve under the treaty for periods after 5 April 2008.

    The 10% interest rate applies to interest paid to banks.
  • Turkey
    Double Tax Treaty
    Dividends 20
    Interest 0 / 15
    Comment Property income dividends taxable in the UK at 20%, so there is no excess of income tax for the UK to relieve under the DT treaty for periods after 5 April 2008.
  • Turkmenistan
    Double Tax Treaty
    Dividends No relief
    Interest 0
    Comment The treaty between the UK and the former USSR applies.
  • Tuvalu
    Double Tax Treaty
    Dividends 0
    Interest No relief
  • Uganda
    Double Tax Treaty
    Dividends 15
    Interest 0 / 15
  • Ukraine
    Double Tax Treaty
    Dividends 10
    Interest 0
  • United States
    Double Tax Treaty
    Dividends 0 / 15
    Interest 0 / 15
    Comment Full relief on dividends for pension funds.
    Relief on interest may be restricted to 15% in certain circumstances - see Article 11(5).
  • Uzbekistan
    Double Tax Treaty
    Dividends 10
    Interest 0 / 5
  • Venezuela
    Double Tax Treaty
    Dividends 10
    Interest 0 / 5
  • Vietnam
    Double Tax Treaty
    Dividends 15
    Interest 0 / 10
  • Zambia
    Double Tax Treaty
    Dividends 15
    Interest 10
  • Zimbabwe
    Double Tax Treaty
    Dividends 0
    Interest 0 / 10


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