
How does this (see photo) work for foreigners living in Switzerland who fall under “Quellensteuer“ (Aufenthaltsbewilligung B)? Do they always pay 35% taxes on dividends unless they switch to an ordinary tax declaration (Ordentliche Veranlagung)?

How does this (see photo) work for foreigners living in Switzerland who fall under “Quellensteuer“ (Aufenthaltsbewilligung B)? Do they always pay 35% taxes on dividends unless they switch to an ordinary tax declaration (Ordentliche Veranlagung)?