Latest Treaty Updates: Switzerland


Treaty Update: Switzerland - Pakistan

16/3/2017

Switzerland and Pakistan are expected to sign a TIEA covering bank account information on March 21, 2017.


Treaty Update: Canada - Switzerland

16/1/2017

A TIEA between Canada and Switzerland for the automatic exchange of information in tax matters came into effect on January 1, 2017.


Treaty Update: Switzerland - Various

13/1/2017

Switzerland's TIEAs with Belize and Grenada became effective from January 1, 2017.


Treaty Update: Switzerland - Various

6/1/2017

Switzerland's revised DTAs with Albania and Norway became effective on January 1, 2016.


Treaty Update: Chile - Switzerland

9/12/2016

Chile and Switzerland have signed an automatic tax information exchange agreement, the Swiss Government confirmed on December 6.


Treaty Update: Switzerland - Liechtenstein

2/12/2016

The double taxation agreement between Switzerland and Liechtenstein will enter into force on December 22, 2016.


Treaty Update: Switzerland - Oman

28/11/2016

The new DTA between Switzerland and Oman will become effective from January 1, 2017, after it entered into force on October 13.


Treaty Update: Latvia - Switzerland

11/11/2016

Latvia and Switzerland signed a DTA Protocol on November 2.


Treaty Update: Latvia - Switzerland

8/11/2016

Latvia and Switzerland signed a DTA Protocol on November 2.


Treaty Update: Italy - Switzerland

1/8/2016

The DTA Protocol between Italy and Switzerland entered into force on July 13, 2016.


Treaty Update: Pakistan - Switzerland

14/7/2016

According to preliminary media reports, Pakistan and Switzerland are engaged in negotiations to revise their DTA.


Treaty Update: Switzerland - Bahrain

23/5/2016

Bahrain and Switzerland initialled a double tax agreement at a meeting on May 12, 2016.


Treaty Update: Switzerland - France

13/4/2016

A DTA Protocol between Switzerland and France entered into force on March 30, 2016.


Treaty Update: Switzerland - Argentina

10/12/2015

The Switzerland-Argentina DTA entered into force on November 27, 2015.


Treaty Update: Switzerland - Various

4/12/2015

The Swiss Government on November 24, 2015, announced that four DTAs recently entered into force: the agreement with Cyprus on October 15; with Uzbekistan on October 14; with Estonia on October 16; and with Iceland on November 6.


Treaty Update: Switzerland - Brazil

2/12/2015

Switzerland and Brazil signed a TIEA on November 23, 2015.


Treaty Update: Switzerland - Albania

23/11/2015

The Swiss Federal Council on November 11 adopted a dispatch on a protocol to the double tax agreement with Albania.


Treaty Update: Switzerland - Various

5/11/2015

The Swiss Government on October 28, 2015, approved a DTA with Liechtenstein and a DTA Protocol with Norway, and forwarded legislation to Parliament for its approval.


Treaty Update: Ethiopia - Switzerland

4/11/2015

The Ethiopian Government said on October 27, 2015, that the nation and Switzerland have agreed to expedite negotiations towards a DTA.


Treaty Update: Switzerland - Oman

23/10/2015

The Swiss Federal Council on October 14, 2015, forwarded a dispatch on the DTA with Oman to Parliament for its approval.


Treaty Update: Switzerland - Norway

21/9/2015

Switzerland signed a DTA Protocol with Norway on September 4, 2015.


Treaty Update: Switzerland - Albania

17/9/2015

Switzerland signed a DTA Protocol with Albania on September 9, 2015.


Treaty Update: Switzerland - Belize

20/8/2015

Switzerland and Belize signed a TIEA on August 10, 2015.


Treaty Update: Oman - Switzerland

24/7/2015

Oman has ratified the DTA signed with Switzerland, it was announced on July 14, 2015.


Treaty Update: Switzerland - Liechtenstein

20/7/2015

Switzerland and Liechtenstein signed a DTA and an accompanying Protocol on July 10, 2015.


Treaty Update: Switzerland - Grenada

9/6/2015

Switzerland and Grenada signed a TIEA on May 19, 2015.


Treaty Update: Brazil - Switzerland

12/3/2015

It was confirmed on February 19, 2015, that Brazil and Switzerland are engaged in negotiations towards a TIEA.


Treaty Update: Australia - Switzerland

10/3/2015

Australia and Switzerland signed a TIEA to automatically exchange tax data from 2018 on March 3, 2015.


Treaty Update: Switzerland - Italy

2/3/2015

Switzerland and Italy signed a DTA on February 23, 2015.


Treaty Update: Switzerland - Liechtenstein

10/2/2015

Negotiations between Switzerland and Liechtenstein towards a DTA concluded on February 2, 2015, and the signing is expected to occur during the summer.


Treaty Update: China - Switzerland

2/2/2015

The DTA between China and Switzerland became effective on January 1, 2015.


Treaty Update: Argentina - Switzerland

16/12/2014

Argentina ratified its DTA with Switzerland on November 28, 2014.


Treaty Update: Switzerland - Various

18/11/2014

Switzerland's DTAs with Australia, China and Hungary entered into force on October 14, November 9, and November 15 respectively.


Treaty Update: Isle of Man - Switzerland

28/10/2014

The TIEA signed between Isle of Man and Switzerland entered into force on October 14, 2014.


Treaty Update: Guernsey - Switzerland

28/10/2014

The TIEA signed between Guernsey and Switzerland entered into force on October 14, 2014.


Treaty Update: Australia - Switzerland

28/10/2014

The DTA between Australia and Switzerland entered into force on October 14, 2014.


Treaty Update: Australia - Switzerland

30/9/2014

According to preliminary media reports, Australia completed its domestic ratification procedures on September 24, 2014, with respect to the DTA signed with Switzerland.


Treaty Update: Switzerland - Belgium

24/9/2014

Switzerland, on September 19, 2014, confirmed that it had forwarded the DTA Protocol signed with Belgium to the Federal Assembly for the approval of both houses as part of the nation's domestic ratification procedures.


Treaty Update: Switzerland - Estonia

1/9/2014

Switzerland and Estonia signed a DTA Protocol on August 25, 2014.


Treaty Update: Pakistan - Switzerland

6/8/2014

According to preliminary media reports, Pakistan and Switzerland are expected to hold talks towards the negotiation of a DTA over three days starting on August 26, 2014.


Treaty Update: Switzerland - Cyprus

29/7/2014

Switzerland and Cyprus signed a DTA on July 27, 2014.


Treaty Update: Kazakhstan - Switzerland

16/7/2014

Kazakhstan and Switzerland on July 9, 2014, signed an exchange of letters to supplement their 2010 double tax agreement.


Treaty Update: Switzerland - Iceland

11/7/2014

Switzerland and Iceland signed a DTA on July 10, 2014.


Treaty Update: Switzerland - Uzbekistan

2/7/2014

Switzerland and Uzbekistan signed a Protocol to amend their DTA on July 1, 2014.


Treaty Update: France - Switzerland

24/6/2014

France has confirmed its decision to terminate the DTA with Switzerland covering inheritance tax, with effect from December 31, 2014.


Treaty Update: Switzerland - Various

17/6/2014

Switzerland's lower house of parliament on June 4, 2014, approved a law to ratify the nation's DTAs with Australia, China, and Hungary.


Treaty Update: Switzerland - Various

11/6/2014

According to preliminary media reports, Switzerland's lower house of parliament on June 4, 2014, approved a law that would ratify the pending tax information exchange agreements signed with Jersey, Guernsey, and the Isle of Man.


Treaty Update: Australia - Switzerland

7/6/2014

The Australian Treasury on June 4, 2014, released draft legislation for consultation, which would bring the revised DTA signed with Switzerland into force.


Treaty Update: Switzerland - Seychelles

4/6/2014

Switzerland and the Seychelles signed a TIEA on May 26, 2014.


Treaty Update: United States - Switzerland

27/5/2014

A vote to expedite domestic ratification procedures in the US with respect to the DTA Protocol signed with Switzerland failed on May 22, 2014, as a result of a block by Senator Rand Paul in the US Senate.


Treaty Update: Switzerland - Ghana

27/5/2014

Switzerland and Ghana signed a DTA Protocol on May 22, 2014.


Treaty Update: Switzerland - San Marino

16/5/2014

Switzerland and San Marino signed a TIEA on May 16, 2014.


Treaty Update: Pakistan - Switzerland

13/5/2014

According to preliminary media reports, Pakistan and Switzerland will begin negotiations on revising their DTA on August 26, 2014.


Treaty Update: Pakistan - Switzerland

24/4/2014

According to preliminary media reports, Pakistan is to seek to renegotiate its DTA with Switzerland.


Treaty Update: Switzerland - Belgium

11/4/2014

Switzerland and Belgium signed a DTA Protocol on April 10, 2014.


Treaty Update: Switzerland - Argentina

7/4/2014

Switzerland and Argentina signed a DTA on March 20, 2014.


Treaty Update: Switzerland - Kazakhstan

27/3/2014

The Swiss Department of Finance on March 25, 2014, confirmed the entry into force of the DTA Protocol with Kazakhstan on February 26, 2014.


Treaty Update: Switzerland - Peru

27/3/2014

The DTA between Switzerland and Peru entered into force on March 10, 2014.


Treaty Update: Switzerland - Various

20/3/2014

Switzerland signed a tax information exchange agreement with Greenland on March 7, 2014, and with Andorra on March 17, 2014.


Treaty Update: Kazakhstan - Switzerland

19/2/2014

Kazakh President Nursultan Nazarbayev, on February 11, 2014, passed a law to complete Kazakhstan's domestic ratification procedures in respect of the DTA Protocol the nation signed with Switzerland.


Treaty Update: Kazakhstan - Switzerland

29/1/2014

Kazakhstan's upper house of parliament on January 23, 2014, approved the DTA Protocol signed with Switzerland.


Treaty Update: Kazakhstan - Switzerland

10/1/2014

Kazakhstan's lower house of parliament on January 8, 2014, ratified the DTA Protocol the nation signed with Switzerland.


Treaty Update: Ireland - Switzerland

7/1/2014

Ireland's tax authority, the Revenue Commissioners, has confirmed that the DTA Protocol signed with Switzerland became effective on January 1, 2014.


Treaty Update: Switzerland - Turkmenistan

27/12/2013

The new DTA signed between Switzerland and Turkmenistan entered into force on December 11, 2013, and will become effective in Switzerland from January 1, 2014.


Treaty Update: Ireland - Switzerland

4/12/2013

The DTA Protocol signed between Switzerland and Ireland will be effective in Ireland from January 1, 2014, having entered into force on November 14, 2013.


Treaty Update: Switzerland - Various

22/11/2013

Switzerland's new DTAs with Australia, Hungary and China were forwarded to Swiss parliament on November 20, 2013, as part of the nation's domestic ratification procedures.


Treaty Update: Argentina - Switzerland

8/11/2013

Argentina's tax authority AFIP has confirmed the completion of negotiations on November 5, 2013, towards a comprehensive DTA between the nation and Switzerland, leading to the initialling of a draft text.


Treaty Update: Switzerland - Various

4/11/2013

Several DTA Protocols signed by Switzerland have entered into force. A Protocol with Portugal entered into force on October 21, 2013, with Slovenia on October 14, 2013, and with the Czech Republic on October 11, 2013. They will be effective in Switzerland from January 1, 2014.


Treaty Update: Czech Republic - Switzerland

22/10/2013

According to preliminary media reports, the Protocol signed between the Czech Republic and Switzerland to amend their DTA entered into force on October 11, 2013.


Treaty Update: Pakistan - Switzerland

27/9/2013

Pakistan's Cabinet on September 20, 2013, approved the launch of negotiations with Switzerland towards a DTA Protocol to amend their existing agreement to add tax information exchange provisions.


Treaty Update: Switzerland - China

26/9/2013

Switzerland and China signed a DTA, which will replace their existing pact in force since 1991, on September 25, 2013.


Treaty Update: Jersey - Switzerland

19/9/2013

Jersey signed a TIEA with Switzerland on September 16, 2013.


Treaty Update: Switzerland - Hungary

16/9/2013

Switzerland and Hungary signed a new DTA on September 12, 2013, to replace their existing DTA dating back to 1981.


Treaty Update: Isle of Man - Switzerland

30/8/2013

The Isle of Man and Switzerland signed a TIEA on August 28, 2013.


Treaty Update: Switzerland - Australia

31/7/2013

Switzerland and Australia signed a DTA on July 30, 2013.


Treaty Update: Portugal - Switzerland

1/7/2013

According to preliminary media reports, Portugal completed its domestic ratification procedures in respect of the DTA Protocol signed with Switzerlnad on June 20, 2013.


Treaty Update: Spain - Switzerland

13/6/2013

The protocol to Spain and Switzerland's DTA signed on July 27, 2011, will enter into force on August 24, 2013, the Spanish tax authority confirmed on June 11, 2013.


Treaty Update: Switzerland - Costa Rica

10/5/2013

Representatives from Switzerland expressed their desire to rapidly conclude negotiations towards a DTA with Costa Rica, at meetings on May 8, 2013.


Treaty Update: Spain - Switzerland

19/4/2013

Spain has completed its ratification of the DTA Protocol signed with Switzerland, publishing a notice in the nation's official gazette on April 17, 2013, after the approval of the Congress of Deputies on April 16, 2013.


Treaty Update: Slovenia - Switzerland

4/4/2013

According to preliminary media reports, Slovenia's parliament on March 7, 2013, ratified the DTA Protocol the nation signed with Switzerland.


Treaty Update: Bulgaria - Switzerland

2/4/2013

Bulgaria on February 26, 2013, completed its domestic ratification procedures in respect of the DTA the nation signed with Switzerland, publishing an Order in its Official Gazette on March 8, 2013.


Treaty Update: Turkmenistan - Switzerland

7/3/2013

Turkmenistan's parliament on March 2, 2013, approved a law that would ratify the pending DTA with Switzerland.


Treaty Update: Switzerland - Greece

28/2/2013

According to preliminary media reports, the DTA Protocol between Switzerland and Greece entered into force on January 17, 2013, and will be effective retroactively from January 1, 2012.


Treaty Update: Switzerland - Spain

26/2/2013

Spain's lower house of parliament, the Congress of Deputies, on February 15, 2013, approved the Protocol to the nation's DTA with Switzerland.


Treaty Update: Switzerland - Liechtenstein

21/2/2013

Switzerland and Liechtenstein will this year hold negotiations towards a revised DTA, Swiss Federal Councillor Eveline Widmer-Schlumpf and Liechtenstein's Prime Minister Klaus Tschütscher confirmed at a meeting on February 18, 2013.


Treaty Update: Bulgaria - Switzerland

15/2/2013

Bulgaria's Budget and Finance Committee, at its meeting on February 7, 2013, endorsed a law that would ratify the Protocol to the nation's DTA with Switzerland. The Protocol was signed on September 19, 2012.


Treaty Update: Switzerland - Bosnia and Herzegovina

14/2/2013

The Swiss government announced on February 12, 2013, that it has commenced negotiations towards a DTA with Bosnia and Herzegovina.


Treaty Update: Bulgaria - Switzerland

1/2/2013

The Bulgarian government on January 30, 2013, confirmed the ratification of a new DTA signed with Switzerland on September 19, 2012, to replace the existing 1991 pact.


Treaty Update: Switzerland - Various

23/1/2013

The new DTA between Hong Kong and Switzerland became effective in Switzerland on January 1, 2013, and will be effective in Hong Kong from April 1, 2013. A new Protocol to the DTA between Switzerland and South Korea, signed on December 28, 2010, also became effective on January 1, 2013, for both parties.


Treaty Update: United Kingdom - Switzerland

3/1/2013

The United Kingdom government enacted The Double Taxation Relief and International Tax Enforcement (Switzerland) Order 2012 on December 12, 2012, bringing new tax information exchange provisions included in a DTA Protocol into effect.


Treaty Update: Hungary - Switzerland

3/12/2012

According to preliminary media reports, Hungary's parliament approved a draft DTA Protocol with Switzerland on November 28, 2012.


Treaty Update: Switzerland - Various

23/11/2012

Switzerland's Federal Council on November 21, 2012, adopted five double tax agreements, with Slovenia, Turkmenistan, the Czech Republic, Bulgaria and Peru, and forwarded them to parliament for its approval.


Treaty Update: Switzerland - Portugal

9/11/2012

The Swiss government endorsed a Protocol to the nation's DTA with Portugal on November 7, 2012, and forwarded the agreement to the nation's parliament for its approval.


Treaty Update: Switzerland - United Arab Emirates

9/11/2012

The Swiss government on November 8, 2012, confirmed that the DTA signed with the United Arab Emirates entered into force on October 21, 2012. Withholding tax provisions in respect of dividends, interest and royalties are effective retrospectively from January 1, 2012, while the agreement's other provisions become effective from January 1, 2013.


Treaty Update: Hong Kong - Switzerland

6/11/2012

The ratification of the Hong Kong-Switzerland DTA was completed on October 15, 2012, allowing the treaty to become effective from January 1, 2013 in Switerland and from April 1, 2013, in Hong Kong.


Treaty Update: Hong Kong - Switzerland

24/10/2012

A new DTA between Hong Kong and Switzerland entered into force on October 15, 2012.


Treaty Update: Turkmenistan - Switzerland

12/10/2012

Switzerland and Turkmenistan signed a DTA on October 8, 2012.


Treaty Update: Switzerland - Peru

25/9/2012

Switzerland and Peru signed a DTA on September 21, 2012. The agreement includes provisions for the exchange of tax information, and limits withholding tax on dividends to 15% (10% in certain circumstances), interest to 15%, and royalties to 15%.


Treaty Update: Bulgaria - Switzerland

21/9/2012

Bulgaria and Switzerland signed a DTA on September 19, 2012, to replace their 1991 convention.


Treaty Update: Uruguay - Switzerland

17/9/2012

Uruguay on September 6, 2012, completed its domestic ratification procedures in respect of the Switzerland-Uruguay DTA signed on December 26, 2011.




Treaty Updates by Territory


Latest News


Italy, Switzerland Agree To Tax Information Group Requests 20/3/2017
Italy and Switzerland have agreed to allow group requests for information relevant in tax matters.

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Irish Citizen Denied US Tax Refund On Gambling Winnings 6/3/2017
The United States Court of Federal Claims has turned down a claim from an Irish citizen that more than USD5m in US tax withheld on gambling winnings be refunded under the US-Ireland double tax avoidance agreement.

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Swiss Double Tax Agreements Enter Into Force 28/12/2016
Amendments to Switzerland's double taxation agreements with Norway and Albania have entered into force, the Swiss Federal Council has announced.

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Switzerland-Liechtenstein DTA Enters Into Force 25/11/2016
The double taxation agreement between Switzerland and Liechtenstein will enter into force on December 22, 2016.

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France Requests Bank Data From Switzerland In Tax Probe 28/9/2016
The French tax authorities have reportedly sent an administrative assistance request to Switzerland which could see Swiss bank UBS turn over information on tens of thousands of French clients.

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Switzerland's Supreme Court Permits Dutch Tax Info Request 21/9/2016
Switzerland's Supreme Court has overturned the decision of a lower court preventing information on bank accounts held by Dutch citizens with UBS to be sent to the Netherlands tax authority.

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Switzerland Deemed 'Largely Compliant' On Tax Transparency 28/7/2016
Switzerland is now "largely compliant" with international standards for tax transparency and the exchange of information, according to the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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Italian-Swiss TIEA Enters Into Force 26/7/2016
The Italian Ministry of the Economy and Finance has announced that the tax information exchange protocol to the existing double tax agreement between Italy and Switzerland, which was signed on February 23 last year, went into effect on July 13, 2016.

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Netherlands And Switzerland Clarify DTA Fund Treatment 14/6/2016
The Netherlands and Switzerland have signed an agreement clarifying the tax treatment of certain collective investment vehicles in each jurisdiction under their bilateral double tax avoidance agreement.

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Irish Revenue Explains Estonia DTC Royalty Tax Changes 9/5/2016
The Irish Revenue has issued a brief explaining how the implementation of a most favored nation clause in Ireland's tax treaty with Estonia will affect the tax treatment of royalties.

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Protocol To Franco-Swiss DTA Enters Into Force 1/4/2016
A protocol to update the tax information exchange provisions of the double tax agreement between Switzerland and France entered into force on March 30, 2016.

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Switzerland Rejects Dutch Taxpayer Info Request 28/3/2016
The Swiss Federal Administrative Court has ruled that no administrative assistance can be provided by Switzerland in response to a group request submitted by the tax authority in the Netherlands (in decision A-8400/2015).

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Liechtenstein, Switzerland Tax Treaty To Enter Into Force 16/3/2016
A double tax agreement between Switzerland and Liechtenstein has been approved by the parties' respective authorities and is expected to enter into force on January 1, 2017.

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Switzerland, Italy Agree Tax Deal For Cross-Border Workers 23/12/2015
Switzerland and Italy have initialed an agreement on the taxation of cross-border workers.

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EC Investigates Luxembourg's Tax Rulings For McDonald's 4/12/2015
The European Commission has launched a formal investigation into Luxembourg's tax treatment of McDonald's and said that its preliminary view is that a tax ruling granted to the company may have afforded it advantageous tax treatment in breach of European Union state aid rules.

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DTA Approvals Sent For US Senate Vote 13/11/2015
Eight tax treaties and protocols were passed forward for a ratification vote by the full US Senate at a business hearing of the Committee on Foreign Relations on November 10.

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Swiss Council Adopts Dispatch On Albania DTA Protocol 12/11/2015
The Swiss Federal Council has adopted a dispatch on a protocol to the double tax agreement with Albania.

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Swiss Federal Council Approves Liechtenstein, Norway DTAs 3/11/2015
The Swiss Federal Council has adopted dispatches on a new double tax agreement with Liechtenstein and a protocol to the agreement with Norway.

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US Administration Pushes For Swiss DTA Update Ratification 2/11/2015
Robert Stack, US Treasury Deputy Assistant Secretary (International Tax Affairs), initiated a further push for ratification of the pending protocol to the US tax treaty with Switzerland at a hearing of the Senate Committee on Foreign Relations on October 29.

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Switzerland-Argentina DTA To Enter Into Force 29/10/2015
The new double tax agreement between Switzerland and Argentina will enter into force on November 27, 2015, after Switzerland completed its ratification procedures.

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Swiss Federal Council Approves Oman DTA 15/10/2015
The Swiss Federal Council has adopted a dispatch on a new double taxation agreement with Oman and submitted it to Parliament for approval.

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Switzerland Signs New DTA Protocols 10/9/2015
Switzerland has signed protocols to its double taxation agreements with Norway and Albania.

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Swiss Federal Council Adopts Dispatch On Italy DTA 13/8/2015
The Swiss Federal Council has adopted a dispatch on the implementation of a tax information exchange protocol to its double tax agreement with Italy.

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Switzerland, Liechtenstein Sign Double Tax Deal 16/7/2015
Switzerland and Liechtenstein have signed a new double taxation agreement, which lowers the withholding tax rates applicable to dividend and interest payments.

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Switzerland, Italy Talk Tax Cooperation 29/5/2015
Swiss and Italian foreign ministers recently met to discuss taxation, finance, transport, and other cross-border issues.

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