Switzerland 
What is the ESD tax rate?

If you are domiciled in the European Union, a tax will be withheld by the bank on the interest income of some investments.

The tax rate will start at 15% of the interest income and gradually increase until it reaches 35% in 2011. The calendar is as follows:

FromToTax
July 2005June 200815%
July 2008June 201120%
July 2011onwards35%

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