Germany and Switzerland Extend Agreement on Taxation of Board Members, Directors, Managers, or Executive Officers of a Corporation

The German Ministry of Finance has published an agreement signed with Switzerland on 15 October 2025 that extends an agreement signed on 6 April 2023 regarding the application of paragraph 4 of Article 15 (Dependent Personal Services) of the 1971 tax treaty between the two countries. Paragraph 4 provides: "Subject to the provisions of Article 15a, where an individual is a resident of a Contra…
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