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The State Secretariat for International Financial Matters (SIF) has concluded a new consultation agreement between Switzerland and Germany on the reasonableness of returning to the place of residence of frontier workers.

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.

At its meeting on 17 October 2018, the Federal Council decided to extend the exchange of country-specific reports to other states. It also adopted an amendment to the Regulation concerning the international automatic exchange of country-specific reports by multinational corporations (ALBAV).

The Protocol amending the double taxation agreement (DTA) between Switzerland and Latvia in the area of taxes on income and wealth entered into force on 3 September 2018. It shall take effect from 1 January 2019.

At its meeting on 24 September 2018, the Council of States adopted an amendment to the double taxation agreement (DTA) with Ecuador.

At its meeting on 24 September 2018, the Council of States adopted a new double taxation agreement (DTA) with Zambia

On 17 September 2018, the Council of States discussed the message of 9 May 2018 on the introduction of automatic information exchange on financial accounts with Singapore and Hong Kong from 2018/ 2019 and with other partner states from 2019/2020.

At its meeting on 5 September 2018, the Federal Council adopted the dispatch on the double taxation agreement (DTA) in the area of income taxes with Brazil.

At its meeting on August 22, 2018, the Federal Council adopted the dispatch on the multilateral convention on the implementation of tax treaty-related measures to prevent base erosion and profit shifting (BEPS).

At its meeting on August 22, 2018, the Federal Council adopted the dispatch on a protocol of amendment to the double taxation agreement (DTA) with the United Kingdom.

Switzerland has concluded a consultation agreement with Germany on the treatment of survivors' benefits from the public sector occupational pension scheme.

On August 8, 2018, the State Secretariat for International Financial Matters (SIF) published a Memorandum of Understanding (MoU) on the Agreement between the Swiss Confederation and the Republic of Chile for the avoidance of double taxation with respect to taxes on income and capital (DTA Switzerland - Chile).

For the first time, the Federal Tax Administration (FTA) sent country-specific reports from multinational corporations to 35 partner states as part of its Country-by-Country Reporting (CbCR).

Both parliamentary chambers (National Council and Council of States) have approved the double taxation agreement (DTA) with Pakistan in the final vote.

Both parliamentary chambers (National Council and Council of States) have approved the double taxation agreement (DTA) with Kosovo in the final vote.

After the Council of States had still adopted a motion on strengthening individual legal protection in connection with the automatic exchange of information (AIA) on financial accounts (see our contribution of 9 December 2017), the National Council rejected the motion in its session of 29 May 2018.

The National Council adopted a double taxation agreement (DTA) with Pakistan in its meeting on May 29, 2018.

The National Council adopted a double taxation agreement (DTA) with Kosovo in its meeting on May 29, 2018.

On May 28, 2018, the State Secretariat for International Financial Matters (SIF) published a Memorandum of Understanding (MoU) on the Agreement between the Swiss Confederation and the Republic of Argentina for the avoidance of double taxation with respect to taxes on income and capital (DTA Switzerland-Argentina).

At its meeting on 9 May 2018, the Federal Council adopted the dispatch on the approval of the agreements on the automatic exchange of information on financial accounts (AIA) with Singapore and Hong Kong.

Switzerland and Brazil signed a double taxation agreement (DTA) in the area of income taxes on 3 May 2018.

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".

On April 18, 2018, the Federal Council adopted the dispatches on a protocol of amendment to the double taxation agreement (DTA) with Ecuador and on a new DTA with Zambia.

In the final vote on 16 March 2018, both parliamentary councillors (National Council and Council of States) adopted the Protocol amending the double taxation agreement (DTA) with Latvia. The Protocol provides, inter alia, for adjustments in the taxation of dividends, interest and royalties.

The Council of States approved a double taxation agreement (DTA) with Pakistan in its meeting on February 26, 2018.