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

The French and Swiss competent authorities concluded an exchange of notes on 14 January 2006 and 2 June 2006 on the tax treatment under the France-Switzerland tax treaty of capitalized retired pension income paid to former employees of the public and the private sectors, published in the French Guideline 14 B-3-06 of 15 November 2006.

(a) Background. Under the exchange of notes of 9 August 1995 published in Guideline 14 B-1-96 of 16 February 1996, the Swiss com…