Entry into force of the amending protocol to DTA with Serbia
The amending protocol to the double taxation agreement (DTA) between Switzerland and Serbia 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 Serbia, the protocol of 19 September 2023 amending the agreement between the Swiss Confederation and Serbia for the avoidance of double taxation with respect to taxes on income and on capital entered into force on 18 July 2025.
The protocol implements the minimum standards for double taxation agreements. In particular, it contains an abuse clause which refers to the main purpose of an arrangement or transaction and thus ensures that the DTA is not abused. It contains also an administrative assistance clause in accordance with the international standard for the exchange of information upon request.
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