With the circular Leaflets for Withholding Tax and Overviews of Double Taxation Treaties dated January 27, 2023, the FTA informs about changes in the double taxation treaties (DTAs), the various withholding tax leaflets and the related DTA overviews as of January 1, 2023.

The changes compared to the previous year (in particular DBA Netherlands and Belgium) are marked accordingly.

All FTA circulars are available here.