French term (edited): impôt de substitution de l'impôt anticipé

7 Versement d’un impôt de substitution de l’impôt anticipé
Par dérogation au principe énoncé au chiffre 6, un «tax-voucher» peut être émis si la banque étrangère verse à l’AFC un montant correspondant à l’impôt anticipé (impôt de substitution de l’impôt anticipé) sur les titres manquants (c’est-à-dire les «manufactured dividends»).
https://www.estv.admin.ch/dam/estv/fr/dokumente/bundessteuer...

7 Payment of a withholding tax substitute
The information in point 6, paragraph 3 notwithstanding, a tax voucher may be issued if the foreign bank pays to the SFTA an amount equivalent to the withholding tax (the withholding tax substitute) on the shortfall (i.e., the manufactured dividends).
https://www.estv.admin.ch/dam/estv/en/dokumente/bundessteuer...


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Note added at 23 hrs (2018-03-17 20:28:43 GMT)
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A tax voucher is the confirmation from a foreign bank to its client that the withholding tax or a withholding tax substitute has been deducted on the credit advice and so he can use those for reclaiming the withholding tax and that the appropriate amount has been paid to the SFTA...
https://www.lseg.com/sites/default/files/content/documents/M...

we further confirm that, where the income statements and/or other documents that areproduced by our institution and are used or could be used for reclaiming Swisswithholding tax exceed the amount confirmed by other banks/custodians, we have paid the Swiss Federal Tax Administration in Berne, Switzerland, an amount that is equivalent to withholding tax on the difference (withholding tax substitute).
https://www.estv.admin.ch/dam/estv/en/dokumente/allgemein/Ak...