Switzerland

Switzerland's double tax treaties 

In order to avoid double taxation of corporations and individuals generating income in two countries, Switzerland runs so-called Double Taxation Agreements (DTA). The treaties between Switzerland and the contracting countries help dismantle the barriers surrounding cross-border economic transactions. According to a decision by the Federal Council in 2009, the agreements should be based on the OECD Model Tax Convention on Income and on Capital.

 

The interactive map provides an overview of the current situation from a Swiss perspective.
∎  Double tax treaty in force Double tax treaty initialed
Double tax treaty signed No double tax treaty (yet)


(October 2013)

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International Corporate Tax

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Corporate taxation requires a sustainable methodology. A global approach provides answers to many questions.

One of a kind – the Double Taxation Agreement between Germany and Switzerland

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Almost no double taxation agreement contains so many specifics and deviations from the OECD model agreement as the Double Tax Treaty between Germany and Switzerland ( “DTT DE-CH”).