On 13 June 2017, the Federal Council decided to repeal one of the two abuses (Art. 2 para. 2 letter a) of the Federal Council Decree on measures against the unjustified use of federal double taxation agreements (DTA 62) as of 1 July 2017. In the future, the prerequisites for relief under a DTA will thus only have to be examined by the source state.
According to the Communication of 13 June 2017, the Federal Council justifies this partial repeal with international developments in the area of abuse regulations and in the area of information exchange.
In the light of the situation, BRB 62 will finally be converted into an ordinance (Ordinance on Measures against the Unjustified Unauthorized Use of Double Taxation Conventions of the Confederation).
The corresponding notification can be found here and also contains a link to the Federal Council Decree.
