FTA publishes understanding agreements on DTAs with Germany and Liechtenstein

The State Secretariat for International Financial Matters (SIF) has published various understanding agreements on double taxation agreements (DTAs) with Germany and Liechtenstein.

With regard to the DTA with Germany, the following understanding agreements were published:

• Treatment of Swiss occupational pension benefits to active or former public sector employees in accordance with Article 19 of the DBA Switzerland-Germany

• Conducting arbitration proceedings in accordance with the DTA Switzerland-Germany

With regard to the DTA with Liechtenstein, the following understanding agreements were published:

• Application of the taxation of frontier workers in accordance with Article 15, para. 4 of the DBA Switzerland-Liechtenstein

• Application of the DTA Switzerland-Liechtenstein to asset structures