DTA signed with Brazil

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

Agreement on the DTA with the Netherlands

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".

Federal Council adopts dispatches on DTAs with Ecuador and Zambia

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.

Protocol to the DTA with Latvia (adopted in final vote)

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.

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.

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 DTA with Pakistan

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

Federal Council signs DTA with Saudi Arabia

The Federal Council signed a double taxation agreement (DTA) with Saudi Arabia on February 18, 2018.

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.

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).

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.

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).

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.

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.

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.
The English language version is created exclusively automatically. The text may therefore contain linguistic and terminological errors.
The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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