Judgment of the Swiss Federal Supreme Court in the swap case (refund of the withholding tax on dividends, beneficial ownership)
16 November 2015 – Since, in public session of 5 May 2015, the Swiss Federal Supreme Court denied the request of a Danish bank for refund of the Swiss dividend withholding tax in a swap case, the written judgment had been expected with impatience. The judgment was notified on 27 October 2015. The judgment and its English translation are attached.
Marcus Desax and Marin Busenhart of Walder Wyss represented the Danish bank.