What is the 35% Swiss withholding tax and can I get it back?

The 35% Swiss withholding tax is a tax deducted at source from certain Swiss investment income, such as dividends and interest. If you correctly declare this income in your Swiss tax return, the withholding tax is generally credited against your final tax liability or refunded, depending on your circumstances. If the income is not declared, you may lose the right to reclaim the withholding tax.