As in most cases,
Google is your friend:
Quote:
Switzerland does not levy any taxes on Swiss bank accounts owned by non residents. There are 3 exceptions to this rule:
1. Swiss withholding tax
Dividends and interest paid by Swiss companies are subject to a 35% withholding tax. The bank will keep 35% of the interest or dividend and send it to the Swiss tax authorities on a no-name basis. This tax concerns mainly Swiss clients. Non-resident very rarely pay this tax since they usually do not invest in Swiss companies. Even if you want to earn interest in Swiss francs, you just need to invest the funds in a money market fund to be exempt from this whitholding tax.
2. US persons
US persons (i.e. US citizens, green card holder and US taxpayers) are faced with the following choice. Either they renounce to invest in US securities from their Swiss bank account, or they need to report it to the IRS. A common strategy for US clients is to use their bank accounts in the US to invest in US equities and use their Swiss bank account to diversify into non-US investments.
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3. EU residents
Starting in 2005 clients who live in the European Union will have to pay a withholding tax on the interest paid by certain investments. This tax starts at 15% and will gradually reach 35%. No exchange of information nor any taxes on capital or capital gains will be levied.
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Found on
http://swiss-bank-accounts.com/e/banking/tax.html
P.S.: If you are to lazy to use google, just post on GFY and wait for somebody with to much time on his hands to answer
