Specialist information
2025
Entry into force of the additional agreement to the double taxation agreement between Switzerland and France
The additional agreement to the double taxation agreement between Switzerland and France entered into force on 24 July 2025. Its provisions, which permanently regulate the taxation of income from home office work, will apply from 1 January 2026.
Switzerland and Belgium sign protocol of amendment to double taxation agreement
On 16 July 2025 in Brussels, Switzerland and Belgium signed a protocol of amendment to the agreement between Switzerland and Belgium for the avoidance of double taxation with respect to taxes on income and capital (DTA). The protocol implements the minimum standards for double taxation agreements.
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.
Switzerland and Croatia sign protocol of amendment to double taxation agreement
On 18 July 2025 in Zagreb, Switzerland and Croatia signed a protocol of amendment to the agreement between Switzerland and Croatia for the avoidance of double taxation with respect to taxes on income and capital (DTA). The protocol implements the minimum standards for double taxation agreements.
Switzerland and Zimbabwe sign double taxation agreement
On 19 March 2025 in Harare, Switzerland and Zimbabwe signed an agreement on the avoidance of double taxation (DTA) with respect to income tax. This will ensure the requisite legal certainty for the ongoing development of bilateral economic relations and tax cooperation between the two countries.