Council of States adopts DTA with Kosovo
The Council of States approved a double taxation agreement (DTA) with Kosovo in its meeting on February 26, 2018.
Council of States adopts minutes of the DTA with Latvia
At its meeting on 26 February 2018, the Council of States adopted the Protocol amending the double taxation agreement (DTA) with Latvia.
Federal Council signs DTA with Saudi Arabia
The Federal Council signed a double taxation agreement (DTA) with Saudi Arabia on February 18, 2018.
Federal Council opens consultation on the BEPS Convention
On 20 December 2017, the Federal Council opened the consultation procedure on the multilateral agreement on the implementation of tax treaty related measures to prevent the reduction and transfer of profits (BEPS Agreement).
Tax information dossier "Administrative and legal assistance in tax matters" updated
On 19 December 2017, the article "Administrative and legal assistance in tax matters" was updated from the Federal Tax Administration (FTA) tax information dossier.
National Council adopts the adapted DTA with Latvia
At its meeting on 13 December 2017, the National Council approved the amended double taxation agreement (DTA) with Latvia, but did not wish to take a decision in principle on the referendability of such agreements.
Federal Council adopts dispatch on DTA with Kosovo
On November 15, 2017, the Federal Council adopted the dispatch on a double taxation agreement (DTA) with Kosovo in the area of taxes on income.
Federal Council adopts dispatch on revised DTA with Pakistan
At its meeting on October 25, 2017, the Federal Council adopted the dispatch on a double taxation agreement (DTA) with Pakistan in the area of taxes on income.
Consultation opened on the AIA agreements with Hong Kong and Singapore
On 13 October 2017, the Federal Council sent the agreements on the introduction of automatic information exchange on financial accounts (AIA) with Hong Kong and Singapore for consultation. Switzerland signed the agreement with Hong Kong on the same day, the agreement with Singapore was signed on 17 July 2017 and the consultation period will last until 27 January 2018.
Report of the Federal Council: Write-off Motion 14.3299 "Consideration of general deductions and social security deductions for persons with limited tax liability abroad".
The Federal Council is proposing to write off a motion by the Commission for Economic Affairs and Taxes of the Council of States (WAK-S) concerning the consideration of general and social deductions for persons with limited tax liability abroad.
New DTA between Switzerland and Zambia signed
Switzerland and Zambia signed a new double taxation agreement (DTA) in the area of income taxes on 29 August 2017.
Additional agreement to the DTA with Belgium is in force
On 19 July 2017 the supplementary agreement amending the double taxation agreement (DTA) in the area of taxes on income and assets between Switzerland and Belgium came into force.
Switzerland and Ecuador sign Protocol of Amendment to DTA
On 26 July 2017 Switzerland and Ecuador signed a Protocol of Amendment to the Double Taxation Convention (DTA) in the area of taxes on income and wealth.
Switzerland and France clarify open application questions regarding the exchange of tax data
Switzerland and France have reaffirmed their intention to maintain effective cooperation in the tax field based on the OECD standard.
Updated overview of the effects of the DTA with Liechtenstein
The State Secretariat for International Financial Matters (SIF) has updated its overview of the effects of the double taxation agreement (DTA) with Liechtenstein (extent of the relief).
Federal Council adopts dispatch on revised DTA with Latvia
On 28 June 2017 the Federal Council adopted a dispatch on the revised double taxation agreement (DTA) with Latvia in the area of taxes on income and wealth.
Federal Council adopts dispatch on automatic exchange of information with 41 additional states and territories
At its meeting on 16 June 2017, the Federal Council adopted the dispatch on the introduction of automatic information exchange (AIA) with 41 states and territories.
Multilateral agreement on the exchange of country-by-country reports was adopted in the final vote
In the final vote on 16 June 2017, the Council of States and the National Council adopted the Federal Decree on the approval of the Multilateral Agreement between the competent authorities on the exchange of country-specific reports (ALBA Agreement) and the associated Implementation Act (ALBA Act).
Federal Council decides to partially repeal the decree on abuse (BRB 62) and to convert it into an ordinance
On 13 June 2017, the Federal Council decided to repeal one of the two abuses (Art. 2 para. 2 letter a) of the Federal Council Decree on measures against the unjustified use of federal double taxation agreements (DTA 62) as of 1 July 2017. In the future, the prerequisites for relief under a DTA will thus only have to be examined by the source state.
Switzerland signs BEPS Convention
On 7 June 2017, Switzerland signed the multilateral agreement on the implementation of tax treaty-related measures to prevent the reduction and transfer of profits (BEPS Agreement, MLI).
Council of States approves the multilateral agreement on the exchange of country-specific reports and resolves differences between the two Councils
At its meeting on 6 June 2017, the Council of States approved the Federal Decree on the approval of the Multilateral Agreement between the competent authorities on the exchange of country-specific reports (ALBA Agreement) and the associated Implementation Act (ALBA Act) in the version approved by the National Council, thereby resolving the differences between the two chambers of parliament.
National Council approves the multilateral agreement on the exchange of country-specific reports with differences to the Council of States
At its meeting on 31 May 2017, the National Council approved the Federal Decree on the approval of the Multilateral Agreement between the competent authorities on the exchange of country-specific reports (ALBA Agreement) and the associated Implementation Act (ALBA Act), with certain differences to the Council of States (First Council).
DTA between Switzerland and Kosovo signed
Switzerland and Kosovo signed a double taxation agreement (DTA) in the area of taxes on income and wealth on 26 May 2017.
FTA publishes understanding agreement on DTA with Liechtenstein
On 27 April 2017, the State Secretariat for International Financial Matters (SIF) published an understanding agreement on the double taxation agreement (DTA) with Liechtenstein.
FTA publishes understanding agreements on the DTA with the United Kingdom
On 6 April 2017, the State Secretariat for International Financial Matters (SIF) published two understanding agreements on the double taxation agreement with Great Britain (DTA CH-UK).
