OrbitaxSwiss-U.S. Competent Authority Arrangement on Dividend Treaty Benefits for Pensions, Retirement Arrangements, and Retirement Savings Plans
|Treaty Development|Switzerland-United States
The U.S. IRS has issued Announcement 2025-08 on a competent authority arrangement (CAA) signed with Switzerland in December 2024 regarding the eligibility of certain U.S. and Swiss pension or other retirement arrangements, including individual retirement savings plans, for benefits (exemption) under paragraph 3 of Article 10 (Dividends) of the 1996 tax treaty between the two countries.
Paragr…
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