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Switzerland Fact-File Part 2:
Individual Business Domestic Taxation

2.13 Switzerland Individual Artists' Royalties

The Collection of Royalties by Individuals

There is no withholding tax on royalties in Switzerland.

Categories of individuals who may be entitled to receive royalty payments include:

  • Writers;
  • Musicians;
  • Actors;
  • Artists;
  • Sculptors

 

There are a number of international agencies that collect royalties on behalf of artists and performers and distribute the royalty payments to them, in particular musicians and songwriters. For example, Switzerland co-operates with www.vocalist.org.uk to facilitate the collection of royalties by them on behalf of entertainers and AGICOA collects royalties in respect of the retransmission of audiovisual works, typically TV programmes. The collection of such royalties is governed by the Bern Convention, The European Directive 93/83/EEC and by national copyright law. AGICOA deducts a 10% fee for the collection and distribution of retransmission royalties.

Switzerland is a member of the major international intellectual property rights conventions and affords excellent IPR protection to resident and foreign rights-holders. Swiss law on copyright and IPR protection is among the best in the world.


 

Introductory Guides

Brief, clearly written summaries with links to relevant sections of the Fact-File. The Fact-File itself is linked in full below.

 

Fact-File

Part 1: Switzerland Business Formation for Individuals

  1. Switzerland Individual Business Structures
  2. Switzerland Individual Business Registration
  3. Switzerland Individual Business Registration Cost
  4. Switzerland Individual Business Licensing
  5. Switzerland Foreigners in Business
  6. Switzerland Business Organisations
  7. Switzerland Business Accounting
  8. Switzerland Family Business Ownership
  9. Switzerland Venture Capital
  10. Switzerland Individual Business Franchises

Part 2: Switzerland Individual Business Domestic Taxation

  1. Switzerland Individual Business Tax Residence Rules
  2. Switzerland Permanent Establishment
  3. Switzerland Individual Income Tax Rates and Bands
  4. Switzerland Personal Allowances and Business Deductions
  5. Switzerland Husband and Wife Partnerships
  6. Switzerland Partnership Income Taxation
  7. Switzerland Limited Companies Income Taxation
  8. Switzerland Business Profit Retention
  9. Switzerland Business Losses
  10. Switzerland Value Added Tax (VAT)
  11. Switzerland Individual Business Capital Gains Tax (CGT)
  12. Switzerland Individual Business Other Taxes
  13. Switzerland Individual Artists Royalties
  14. Switzerland Individual Business Tax-Efficient Profit Distribution

Part 3: Switzerland Individual Business International Taxation

  1. Switzerland Individual Business International Tax Liability
  2. Switzerland Individual Business Withholding Taxes
  3. Switzerland Double Tax Treaties

Part 4: Switzerland Individual Business Tax-Efficient Structures

  1. Switzerland Individual Business Tax-Efficient Structures
  2. Switzerland Individual Business Trusts and Foundations
  3. Switzerland Individual Business for Non-Residents
  4. Switzerland Individual Business use of Offshore
  5. Switzerland Controlled Foreign Corporation (CFC) Rules
  6. Switzerland Personal Estate and Inheritance Planning

Part 5: Switzerland Small Business Incentive Programs

  1. Switzerland Small Business Support Schemes
  2. Switzerland Training Incentive Schemes
  3. Switzerland R&D Tax Credits
  4. Switzerland Individual Business Tax Holidays

Part 6: Switzerland Individual Business Employment Issues

  1. Switzerland Individual Business Employer Responsibilities
  2. Switzerland Employment vs Self-Employment Tax Issues
  3. Switzerland Apprenticeship and Work Experience Schemes
  4. Switzerland Employee Dismissal Rules
  5. Switzerland Business Owner Employment and Invoicing Rules

Part 7: Switzerland Business Owner Welfare and Lifestyle

  1. Switzerland Business Social Security
  2. Switzerland Business Domestic Pensions
  3. Switzerland Offshore and International Pensions
  4. Switzerland Individual Business Healthcare
  5. Switzerland Individual Business Banking Services
  6. Switzerland Education
  7. Switzerland Individual or Business Leaving Switzerland
  8. Switzerland Domestic Real Estate
  9. Switzerland International Real Estate