Šveitsi tulumaksuseaduses on selline termin nagu allikamaks (Quellensteuer), millega tähistatakse kinnipeetavat maksu. Kaks erinevat terminit on kasutusele võetud teadlikult selleks, et eristada lepingu alusel kehtestatavat uut kinnipidamist tavapärasest Šveitsi kinnipeetavast tulumaksust ehk allikamaksust. Põhiline erinevus ongi selles, et uue maksu suhtes tuleb rakendada EÜ hoiusedirektiivi.
Retention and Withholding: Switzerland will apply the same rates of retention and withholding as Belgium, Luxembourg and Austria - 15% during the first three years of the transitional period starting on 1 January 2004, 20% as from 1 January 2007 and 35% as of 1 January 2010. The scope of the agreement shall also include, inter alia, the definition of the paying agent, definition of interest, including interest paid on fiduciary deposits and by Swiss investment funds. In cases where a taxpayer declares his interest income obtained from a Swiss paying agent to the tax authorities in his Member State of residence, that interest income should be subject to taxation there at the same rates as those applied to interest earned domestically. The 35% withholding rate will remain also after Switzerland has adopted exchange of information on the OECD standard.
