[dola]

> Switzerland immediately taxes dividends at a maximum of 35 percent [...]

This is not quite true. They do impose a 35% tax on all dividends and interest of bank accounts (if the amount is over 200 Swiss Francs) but you get that back when filing your tax return. However you will have to pay income tax on dividends and interest. The goal is to ensure people don't commit tax evasion by not declaring some of their wealth. [1]

[1]: https://www.admin.ch/opc/de/classified-compilation/19650189/... (in German)