What is the Swiss Stamp Duty?

What is the Swiss Stamp Duty?

The Swiss Stamp Duty, also known as the "turnover tax" or "stamp tax," is a tax levied on the trading of certain securities in Switzerland (shares, bonds etc.). It is imposed on the purchase and sale of both domestic and foreign securities when at least one domestic securities dealer is involved in the transaction. The tax is typically collected by banks and other financial institutions and remitted to the Swiss Federal Tax Administration (FTA).

How much is the Swiss Stamp Duty?

The amount of the applied tax varies depending on the type of securities:

Domestic securities: a certain percentage of the transaction value (see link below)
Foreign securities: a certain percentage of the transaction value (see link below)

The exact tax amount is therefore calculated based on the price paid when buying or selling the security. The following is an example (the rates can change at any time). If you buy or sell domestic securities worth CHF 10,000, the turnover tax is CHF 15 (0.15% of CHF 10,000). Similarly, the fee for foreign securities worth CHF 10,000 is CHF 30 (0.30% of CHF 10,000).

Where do I find more information?

For current details on the current percentage and other useful information, please visit the website of the Swiss Federal Tax Administration (FTA).