Entry into force of thethe double taxation agreement with Jordan
The double taxation agreement between Switzerland and Jordan has entered into force. With a few exceptions, the provisions will apply from 1 January 2026.
Following ratification procedures in Switzerland and Jordan, the Convention of 13 December 2023 between the Swiss Federal Council and the Government of the Hashemite Kingdom of Jordan for the avoidance of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance (DTA) entered into force on 4 December 2025.
The DTA allows the Swiss network of double taxation agreements to be expanded in the Middle East. It guarantees legal certainty and a contractual framework, which will have a beneficial effect on the further development of bilateral economic relations.
The DTA takes account of the developments associated with the OECD's base erosion and profit shifting (BEPS) project, which aims to combat the erosion of the tax base and profit shifting. In this respect, it contains an anti-abuse clause. The DTA also contains an administrative assistance clause in line 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.