On 7 March 2017, the German Federal Ministry of Finance published a consultation agreement (BMF letter of 3 March 2017) on the conduct of arbitration proceedings under the double taxation agreement between Germany and Switzerland.
In order to ensure uniform application and interpretation of Article 26 paragraphs 5 to 7 of the Double Taxation Convention between Germany and Switzerland (DTA D-CH), the competent authorities, based on Article 26 paragraphs 3 and 7 of DTA D-CH, concluded a consultation agreement on the conduct of arbitration proceedings on 21 December 2016, which has now been published by the German Federal Ministry of Finance.
The consultation agreement (FOM letter of 3 March 2017) is available here.
