The Federal Council, in the meeting of February 3, 2021, amended the ordinance on withholding tax, establishing that from January 1, 2022 the heirs will have to seek the refund of the withholding tax on income from succession in their canton of residence instead of in the last canton of residence of the deceased.
This measure aims to improve the collection of income and wealth tax, as well as ensuring a correct refund of the withholding tax in cases of complex intercantonal taxation.