Switzerland and New Zealand concluded a convention for the avoidance of double taxation with respect to taxes on income which has been in force since 1981. This agreement is particularly relevant for Swiss nationals living in New Zealand who (continue) to earn various forms of income from Switzerland, including income from real property, gainful employment, pensions, dividends and interest. The convention restricts Switzerland's right to tax income derived from sources in Switzerland and/or requires New Zealand to allow such income as a credit against New Zealand tax payable in respect of that income.
The Federal Tax Administration (FTA) has published a list of the withholding tax rates on dividends and interest allowed under the relevant Swiss double taxation agreements. This list also indicates the form to be used to apply for a withholding tax refund.