35% WHT from dividend income: refund or credit?

Finance, Taxes, Banking, Insurance and Retirement
1
Question whether the 35% withholding tax is refunded directly, or just used to reduce personal tax liability?

Example:

-Company pays 10k CHF dividends to shareholder A

-Shareholder A receives 6.5k CHF of this 10k (3.5k or 35% is withholding tax)

-Shareholder A completes tax return and declares everything as required

Does the 3.5k withholding tax then get refunded to his bank, or offset against his personal tax liability? (eg. Must pay X chf income tax, less the 3.5k he's owed)

thanks for clarifying!

2
It's normally deducted from the total tax liability...

3
In Zürich you fill the DA-1 form to declare this and the 35% is reimbursed separately and much earlier than the closing of the tax declaration

4
great thanks for the info!