The double taxation agreement (DTA) in the area of income taxes between Switzerland and Kosovo entered into force on 10 October 2018. The Agreement shall take effect from 1 January 2019.
According to a press release issued by the FTA on 25 October 2018, this is the first DTA concluded between Switzerland and Kosovo. .
The DTA takes account of developments from the OECD project "Base Erosion and Profit Shifting" (BEPS). A misuse clause and an arbitration clause are provided for. The DTA also contains an administrative assistance clause in accordance with current international standards on the exchange of information on request.
