Protocol to the Tax Treaty between the Netherlands and Switzerland Signed

On 12 June 2019, officials from the Netherlands and Switzerland signed an amending protocol to the 2010 tax treaty between the two countries. The main changes include:

• The title and preamble are replaced in line with BEPS standards;
• Article 3 (General Definitions) is amended with respect to the competent authority for Switzerland and the addition of a definition for the term "pension fund";
• Article 10 (Dividends) is amended, with the removal of the exemption for withholding tax where, as far…