taxlawblog.ch Your blog on Swiss tax law

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.

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).

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 Kosovo in the final vote.

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

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).

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

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

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.

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.

At its meeting on 26 February 2018, the Council of States adopted the Protocol amending the double taxation agreement (DTA) with Latvia.

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

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

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

On 19 December 2017, the article "Administrative and legal assistance in tax matters" was updated from the Federal Tax Administration (FTA) tax information dossier.

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).

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.

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.

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.