UAE and Switzerland · Dividends
Position as at 11 November 2026
Withholding rates
What tax is taken at source.
Last checked 11 November 2026.
Switzerland → UAE
| Payment | Treaty cap | Domestic rate without treaty | Conditions and evidence |
|---|---|---|---|
| DividendsArt. 10 | 5% / 15% | Swiss rate without the treaty: 35% | 5% if a company holds at least 10% of the payer directly; otherwise 15%. 2 of 2 official sourcesArt. 10
|
The treaty can reduce the rate to the lower of the two, usually only once you claim it with a UAE tax residence certificate. Position as at 11 November 2026.
UAE → Switzerland
The UAE charges 0% on these payments.
Checked by PBF against official sources. Position as at 11 November 2026. How we check
PBF UAE Tax Hub. General information, not advice.