Switzerland Tax News

Treaty between Netherlands and Switzerland – negotiations

28 May 2007

Protocol to treaty between Switzerland and Spain enters into force - details

28 May 2007

Revised Commentary on Article 7 of OECD Model released

28 May 2007

Memorandum of understanding concluded between Denmark and Switzerland

28 May 2007

Treaty between the United Kingdom and Switzerland – UK Court of Appeal decides on non-discrimination relief

28 April 2007

Protocol to treaty between Switzerland and Austria enters into force

24 March 2007

Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement

24 March 2007

Final Report on Improving the Resolution of Tax Treaty Disputes

24 March 2007

Treaty between France and Switzerland – exchange of notes on dividends (Swiss-EU Agreement)

24 March 2007

Report on Attribution of Profits to PEs released

24 February 2007

Treaty between France and Switzerland – exchange of notes on pension income published

15 January 2007

Protocol to treaty between Finland and Switzerland enters into force

15 January 2007

Protocol to treaty between Austria and Switzerland ratified

12 September 2006

Protocol to treaty between Switzerland and Argentina signed

12 September 2006

Protocol to treaty between Switzerland and Spain signed

13 August 2006

Protocol between Finland and Switzerland presented to Finnish parliament

13 August 2006

Protocol between Spain and Switzerland to be signed

11 July 2006

Treaty between Peru and Switzerland – negotiations

14 June 2006

Protocol to treaty between Finland and Switzerland signed

14 May 2006

Protocol to treaty between Switzerland and Austria signed

9 April 2006

UK

16 March 2006

Protocol and MoU to treaty between Switzerland and UK initialled

16 March 2006

Netherlands clarifies application of (i) tax treaty with Switzerland; (ii) savings agreement between EU and Switzerland

1 January 2006

Non-application of domestic withholding tax exemption to interest paid to Swiss finance branches

1 January 2006

The government of Norway has submitted a new protocol to the Norway-Switzerland tax treaty to the parliament for ratification. Under the protocol, the rate of withholding tax for dividends will be reduced to nil for corporate shareholders holding 20% or more of the share capital of the distributing company. For other shareholders, the withholding tax rate will remain at 15%. A deadline of 3 years for reclaiming excessive withholding tax will be introduced by a new provision to the treaty.

9 June 2005