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This excerpt taken from the SYT 20-F filed Mar 1, 2006. Residents
of the United States. A
non-resident holder who is a resident of the United States for purposes of the
United States-Switzerland tax treaty, the “Treaty”, is eligible for
a reduced rate of tax on dividends equal to 15% of the dividend, provided that
such holder (i) qualifies for benefits under the Treaty, (ii) holds, directly
and indirectly, less than 10% of Syngenta voting stock, and (iii) does not conduct
business through a permanent establishment or fixed base in Switzerland to which
the shares or ADRs are attributable. Such an eligible holder must apply for a
refund of the amount of the withholding tax in excess of the 15% treaty rate.
The claim for refund must be filed on Swiss Tax Form 82 (82C for corporations;
82I for individuals; 82E for other entities), which may be obtained from any
Swiss consulate general in the United States or from the Federal Tax Administration
of Switzerland at the address below, together with an instruction form. The original
form and three copies of the form must be duly completed, signed before a notary
public of the United States, and sent to the Federal Tax Administration of Switzerland,
Eigerstrasse 65, CH-3003 Berne, Switzerland. The form must be accompanied by
suitable evidence of deduction of Swiss tax withheld at source, such as certificates
of deduction, signed bank vouchers or credit slips. The form may be filed on
or after July 1 or January 1 following the date the dividend was payable, but
no later than December 31 of the third year following the calendar in which the
dividend became payable.
This excerpt taken from the SYT 20-F filed Mar 16, 2005. Residents of the United States. A non-resident holder who is a resident of the United States for purposes of the Treaty is eligible for a reduced rate of tax on dividends
equal to 15% of the dividend, provided that such holder (i) qualifies for benefits under the Treaty and (ii) holds, directly and indirectly, less than 10% of Syngenta voting stock, (iii) does not conduct business through a permanent establishment or
fixed base in Switzerland to which the shares or ADRs are attributable. Such an eligible holder must apply for a refund of the amount of the withholding tax in excess of the 15% treaty rate. The claim for refund must be filed on Swiss Tax Form 82
(82C for corporations; 82I for individuals; 82E for other entities), which may be obtained from any Swiss consulate general in the United States or from the Federal Tax Administration of Switzerland at the address below, together with an instruction
form. The original form and three copies of the form must be duly completed, signed before a notary public of the United States, and sent to the Federal Tax Administration of Switzerland, Eigerstrasse 65, CH-3003 Berne, Switzerland. The form must
be accompanied by suitable evidence of deduction of Swiss tax withheld at source, such as certificates of deduction, signed bank vouchers or credit slips. The form may be filed on or after July 1 or January 1 following the date the dividend was
payable, but no later than December 31 of the third year following the calendar in which the dividend became payable.
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