At its meeting on November 26, 2025, the Federal Council adopted the dispatch on the protocol of amendment to the double taxation agreement (DTA) with Croatia.
The protocol of amendment implements the minimum standards for double taxation agreements and, in particular, contains an abuse clause that is based on the main purpose of an arrangement or transaction and thus ensures that the DTA is not abused. It also contains an administrative assistance clause in accordance with international standards regarding the exchange of information on request.
Before the amending protocol can enter into force, it must be approved by the parliaments of both countries.
The press release with further information (incl. enclosures) can be downloaded here .
