Switzerland Tax News
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
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 between Finland and Switzerland presented to Finnish parliament
13 August 2006
Protocol to treaty between Switzerland and Spain signed
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