Entry into force of the amending protocol to DTA with Germany
The amending protocol to the double taxation agreement (DTA) between Switzerland and Germany has entered into force. With a few exceptions, most of the changes will apply from 1 January 2026.
Following the completion of the ratification procedures in Switzerland and Germany, the protocol of 21 August 2023 amending the agreement between the Swiss Confederation and Germany for the avoidance of double taxation with respect to taxes on income and on capital entered into force on 27 November 2025.
The protocol adapts the DTA to various changes in the needs of the contracting states. Regarding Swiss practice, the protocol of amendment does not provide for any major changes to the allocation of taxing rights between Switzerland and Germany. It contains provisions that improve legal certainty and cooperation between the two contracting states. These include various clarifications in connection with salaried cross-border employment and new provisions on the mutual agreement procedure. The protocol also adopts the approach of the Organisation for Economic Co-operation and Development (OECD) for the attribution of corporate profits to permanent establishments.
Furthermore, the protocol implements the minimum standards from the BEPS project with regard to DTAs. Among other things, an anti-abuse clause is intended to prevent a person who is resident in neither Switzerland nor Germany from claiming benefits provided for in the DTA. In addition, the protocol adopts the minimum standards regarding mutual agreement procedures.
Address for enquiries:
Bilateral Tax Issues and Double Taxation Treaties Section, State Secretariat for International Finance SIF
Tel. +41 58 462 71 29, dba@sif.admin.ch
Documents:
Protocol of amendment to the double taxation agreement between Switzerland and Germany (in German)