Dividenden-Steuerrechner

Switzerland does NOT levy a real flat withholding tax on dividend income for resident individual shareholders — this 'flatWithholding' archetype slot is used only as the closest-fitting container in this schema's closed vocabulary (no archetype models 'partial inclusion at the individual's own ordinary progressive rate', which is how Switzerland's Teilbesteuerungsverfahren actually works). The 35% Verrechnungssteuer (anticipatory withholding tax) IS deducted at source by the paying company, but for a compliant Swiss-resident taxpayer who declares the dividend it is fully refundable/creditable against the real tax liability described below — it is a cash-flow/compliance mechanism, not the actual tax burden, and must not be confused with it. The REAL mechanism: for qualifying holdings (>=10% of a company's share/nominal capital), only a PARTIAL share of the gross dividend is added to taxable income, then taxed at the shareholder's ordinary progressive income-tax rate (federal + cantonal + communal) — 70% at the federal level (unchanged since the 2020 STAF/TRAF reform; Art. 20 Abs. 1bis DBG) and, at cantonal/communal level, a rate the cantons independently set within a band the tax-harmonisation law (StHG) requires to be >=50%: verified via the official ESTV Kantonsblatt Zürich (Stand Februar 2026, StG SS20 Abs. 2 for privately-held qualifying stakes / SS18b Abs. 1 for business-asset holdings) at exactly 50% for Kanton Zürich — note this corrects an initial secondary-source search result that suggested 60% for Zürich (apparently stale or conflated with a rejected 2023 reform proposal); other cantons range up to 80% (e.g. Basel-Stadt). flatRate=0.195 (19.5%) is a REPRESENTATIVE approximation only, computed as 0.70 x 11.00% (federal marginal rate) + 0.50 x 23.54% (Zurich combined cantonal+communal marginal rate, from statusRegime's combined bands) for a moderately-high-earning Zurich-canton qualifying shareholder (~CHF 150,000-185,000 total taxable income) — the true figure for any given user can plausibly range from roughly 5-10% (low income bracket, low-tax canton such as Zug) to 30%+ (top bracket, high-inclusion canton such as Basel-Stadt at 80%). Users needing precision should combine this product's own income-tax-calculator/salary-calculator with the 70%/50-80% inclusion fractions rather than rely on this single blended figure.