Switzerland Tax News
Protocol to treaty between Finland and Switzerland signed
14 May 2006
Protocol to treaty between Switzerland and Austria signed
9 April 2006
Protocol and MoU to treaty between Switzerland and UK initialled
16 March 2006
UK
16 March 2006
Non-application of domestic withholding tax exemption to interest paid to Swiss finance branches
1 January 2006
Netherlands clarifies application of (i) tax treaty with Switzerland; (ii) savings agreement between EU and Switzerland
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