Confirmation from a bank stating that the units/shares in question are held at that bank in the custody account of an investor domiciled outside Switzerland, and that the distributions of income are credited to this investor’s account. If such an affidavit is provided, Swiss investment funds that generate more than 80% of their income from foreign sources may distribute income to investors domiciled abroad without deduction of Swiss withholding tax.
Term-Nr.: 53
German: Affidavit (31)
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