Beware tax pitfalls when moving from one country to another: Swiss Courts ruled that a US citizen living in the UK could not get Swiss dividend tax back

With a judgment rendered on 27 November 2020 (case no. 2C_835/2017), the Swiss Federal Supreme Court (“FSC”) confirmed a decision by the Federal Administrative Court (“FAC”) of 24 August 2017 (decision no. A-1462/2016) concerning a an individual tax residence matter...