Entry into force of the amending protocol to DTA with Kuwait
The amending protocol to the double taxation agreement (DTA) between Switzerland and Kuwait has entered into force. With a few exceptions, most of the changes will apply from 1 January 2025.
Following the completion of the ratification procedures in Switzerland and Kuwait, the protocol of 6 November 2019 amending the agreement between the Swiss Confederation and Kuwait for the avoidance of double taxation with respect to taxes on income and on capital entered into force on 14 Octobre 2024.
The protocol of amendment contains new rules for the taxation of dividends, interest and capital gains. It also adds an arbitration clause to the DTA. Finally, it contains an abuse clause which ensures that the DTA is not abused, as well as a provision on the exchange of information upon request.
Contact:
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: