Information Exchange – Portfolio Investments in Switzerland

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In Switzerland, equity capital is recorded in the financial statements at the purchase price unless it is sold and a real profit is generated.

Withholding Tax

If a Swiss company distributes dividends to a Turkish shareholder, a withholding tax of 15% is applied to individual shareholders and 5% to corporate shareholders.

In Turkey, a tax deduction is offered in return for income tax.


The information exchange legislation between Switzerland and Türkiye entered into netherlands mobile database force in January 2021 and the first data exchange covering the reporting period from 1 January to 31 December 2021 will take place in 2022.

The information to be exchanged will vary depending on the General Reporting Standard (CRS) class of the Swiss company. Depending on the services provided by the Swiss Company and its activities in Switzerland, these companies and their beneficial owners are considered relatively transparent under the CRS rules.