Entry into force of the amending protocol to DTA with Slovenia
The amending protocol to the double taxation agreement (DTA) between Switzerland and Slovenia has entered into force and will apply from 1 January 2025.
Following the completion of the ratification procedures in Switzerland and Slovenia, the protocol amending the agreement between the two countries for the avoidance of double taxation with respect to taxes on income and on capital entered into force on 16 Octobre 2024.
The protocol implements the OECD's minimum standards from the base erosion and profit shifting (BEPS) project with regard to double taxation agreements. It contains among others an abuse clause which ensures that the benefits of the DTA are not abused.
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: