Reporting: Withholding Tax Declaration (VST, Form 103/110)

When your AG or GmbH distributes a dividend, it is subject to Swiss federal withholding tax (Verrechnungssteuer) of 35 %. This tax must be declared to the Federal Tax Administration (ESTV) – AGs use Form 103, GmbHs use Form 110. Arcarius prepares this declaration directly from your annual financial statements.

When the withholding tax declaration is ready

As soon as you resolve a dividend under profit appropriation, Arcarius automatically detects the withholding tax obligation and prepares a withholding tax declaration in your year-end report – similar to the general meeting minutes. It is only relevant for corporations (AG and GmbH).

What Arcarius fills in automatically

So you don’t have to enter anything twice, Arcarius takes the details from your financial statements and bookkeeping:

• Company details – name, address and UID
• Participation rights – type of participation rights, nominal value and paid-in capital, derived from your equity
• Distribution – gross dividend per position
• Withholding tax – the 35 % on the gross dividend
• Dates and deadlines – financial year, resolution date and dividend due date

Review, edit and download

You can review all values directly in the report before finalizing and adjust them if needed – for example details on own participation rights or on a group relationship / notification procedure. Arcarius then generates a PDF in the layout of the official Form 103/110 that you can download.

Good to know

The Arcarius withholding tax declaration is a preparation: it compiles all the required details close to the official form so you can file it quickly with the ESTV. Filing and paying the withholding tax remains your own responsibility with the ESTV.