The Swiss Federal Supreme Court issued a decision on 25 June 2019 concerning the statute of limitations for the claim of a refund of tax withheld under the 1966 tax treaty with France. The case involved a French resident that received dividends from a Swiss company for fiscal years 2008 to 2010, on which tax was withheld at the domestic rate of 35%. In 2016, a refund request was submitted for a portion of the tax withheld for the application of the 15% withholding tax rate provided for in th…