The competent authorities of Switzerland and the Netherlands have concluded an agreement dated 12 and 21 March 2018 regarding the application of the double taxation agreement between Switzerland and the Netherlands and the associated protocol on investment funds "FBI" (Fiscale beleggingstelling), contractual investment funds "FCP" and investment companies with variable capital "SICAV".
The Memorandum of Understanding dated March 12 and 21, 2018 replaces the previous agreement regarding the investment funds "FBI" (Fiscale beleggingstelling), the contractual investment funds "FCP" and the investment companies with variable capital "SICAV" dated March 2 and 14, 2016 and can be downloaded here (only the English version is available).
The complete dossier on the agreements between Switzerland and the Netherlands is available on the website of the Swiss Federal Tax Administration (FTA) - Specialist Information Netherlands.
