On January 25, 2018, the Federal Tax Administration (FTA) published a circular on withholding tax entitled "Information sheets and DTA overviews for withholding tax".

With the circular "Instruction Sheets and DTA Overviews for Withholding Tax" dated 25 January 2017 (2-156-D-2018-e), the FTA provides information on the changes in the double taxation agreements (DTAs), the various withholding tax instruction sheets and the associated DTA overviews as at 1 January 2018. The respective adjustments and amendments are set out in the appendix to the circular.

All FTA circulars are available here.