Deloitte Switzerland is currently finalizing the 2013 Swiss tax return for Mr. Smith. As Mr. Smith worked in Sweden during 2013, a foreign tax credit is available on the Swiss tax return for the Swedish taxes paid during the year. For the foreign tax credit to be approved, the Swiss tax authorities require a certificate of residency and documentation substantiating the Swedish taxes paid. Deloitte Sweden will work with the Swedish tax authorities to obtain the required documentation. Failure to provide the requisite documentation with the Swiss tax return will result in additional Swiss tax of approximately 5,000 Euros.