If you are a tax resident in Switzerland, you are eligible to include the 35% dividend withholding tax on your tax return and the Swiss tax authorities should take the paid withholding tax into consideration when determining the final tax assessment. If you are a tax resident in a country with which Switzerland has concluded a double tax treaty, in most cases you are eligible to recover a portion (but not all) of the Swiss withholding tax from the Swiss tax authorities. Countries with which Switzerland has concluded a double tax treaty are, for example, the United States of America, the United Kingdom and many other countries. If you are tax resident in a country with which Switzerland has not concluded a double tax treaty, in principle you are not eligible to recover the Swiss withholding tax from the Swiss tax authorities.
Please note that Logitech does not provide legal, financial or tax advice to its shareholders. Shareholders are advised to consult with their personal legal, financial and/or tax advisors before pursuing or not pursuing a refund. For further information, including the forms that may need to be completed, please see the Swiss Federal Tax Administration's website.