ARTICLE · 26 APRIL 2018

Tax Notes: Group Dividends

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In its decision of 28 February 2018 (A-7299/2016), the Federal Admin-istrative Court had to deal with the eligibility for refund of the Swiss withholding tax levied on a divi-dend paid to an Irish group com-pany.

SwitzerlandTax

Dominic Nazareno

Group dividends (decision of the Federal Administrative Court of 28 February 2018)

In its decision of 28 February 2018 (A-7299/2016), the Federal Administrative Court had to deal with the eligibility for refund of the Swiss withholding tax levied on a dividend paid to an Irish group company. Of particular interest in the present case is the fact that, in addition to the direct parent company of the receiving company (which also has its registered office in Ireland), the final beneficiary shareholder and ultimate parent company a world-leading industrial group based in Italy falls within the scope of the EUSwiss agreement on the taxation of savings income. The Court had already stated in an earlier decision (A-5692/2015) that the term 'beneficial owner' is implicitly contained in Article 9 of the AEOI Agreement (formerly Article 15 of the EU-Swiss agreement on the taxation of savings income). In the current decision, the Federal Administrative Court has for the first

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