Michael Fischer publishes on Trusts and Swiss Withholding Tax in the August 2020 edition of Trusts & Trustees

“Trusts and Swiss withholding tax—who gets to claim reimbursement, and trustees as future paying agents?” is the title under which Michael Fischer explains who has the right to claim reimbursement of WHT in trust related scenarios. Michael also takes a look at a future in which Swiss trustees may qualify as so-called paying agents and be required to withhold WHT on certain payments to beneficiaries.

Link to article.