Published on 19 March 2024
Specialist information
2026
28 May 2026
Switzerland and Finland sign protocol of amendment to double taxation agreement
On 28 May 2026 in Helsinki, Switzerland and Finland signed a protocol amending the double taxation agreement (DTA) on income tax. This protocol implements the minimum standards for double taxation agreements.
2025
5 December 2025
Entry into force of the 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.
28 November 2025
Entry into force of the amending protocol to DTA with the United Arab Emirates
The amending protocol to the double taxation agreement (DTA) between Switzerland and the United Arab Emirates has entered into force. With a few exceptions, most of the changes will apply from 1 January 2026.
28 November 2025
Entry into force of the amending protocol to DTA with Germany
The amending protocol to the double taxation agreement (DTA) between Switzerland and Germany has entered into force. With a few exceptions, most of the changes will apply from 1 January 2026.
28 November 2025
Entry into force of the protocol of amendment to DTA with Hungary
The protocol of amendment to the double taxation agreement (DTA) between Switzerland and Hungary has entered into force. The changes will apply from 1 January 2026.
29 July 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.
29 July 2025
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.
28 July 2025
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.
28 July 2025
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.
19 March 2025
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.
Archive
2024
6 December 2024
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.
29 October 2024
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.
12 July 2024
Switzerland and Hungary sign protocol of amendment to double taxation agreement
On 12 July 2024 in Budapest, Switzerland and Hungary signed a protocol of amendment to the agreement for the avoidance of double taxation with respect to taxes on income and capital (DTA). It implements the minimum standards for double taxation agreements.
19 March 2024
The OECD clarifies the commentary on Article 26 (Exchange of Information) of the Model Tax Convention
On 19 February 2024, the OECD Council approved an update to the commentary on Article 26 (Exchange of Information) of the OECD Model Convention. This update clarifies, among others, that information received through administrative assistance may also be used in relation to persons not mentioned in the initial request.
29 January 2024
Switzerland and Jordan sign double taxation agreement
On 13 December 2023 in Amman, Switzerland and Jordan signed an agreement on the avoidance of double taxation (DTA) with respect to income tax. This will ensure legal certainty and favourable conditions for the further development of bilateral economic relations and tax cooperation between the two countries.
2023
30 November 2023
Switzerland and Angola sign double taxation agreement
On 30 November 2023 in Luanda, Switzerland and Angola 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.
23 November 2023
Entry into force of the amending protocol to DTA with Tajikistan
The amending protocol to the double taxation agreement (DTA) between Switzerland and Tajikistan has entered into force. The protocol implements the BEPS minimum standards for double taxation agreements.
21 September 2023
Double taxation agreement between Switzerland and Ethiopia has entered into force
The double taxation agreement between Switzerland and Ethiopia in the area of taxes on income and capital entered into force on 10 August 2023. It will apply for Switzerland from 1 January 2024, and for Ethiopia from 8 July 2024.
19 September 2023
Switzerland and Serbia sign protocol of amendment to double taxation agreement
On 19 September 2023 in Belgrade, Switzerland and Serbia signed a protocol of amendment to the agreement between Switzerland and Serbia and Montenegro 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.
26 June 2023
Swiss Financial Centre actors unite to help develop Net Zero Data Public Utility
On 26 June 2023 at the Point Zero Forum, the Swiss State Secretariat for International Finance (SIF) and four influential associations representing Swiss financial institutions announced the first national-level initiative bringing together public and private institutions to contribute to the development of the Net-Zero Data Public Utility (NZDPU). As part of this agreement, leading Swiss financial institutions will test the platform – an important step towards the launch of a centralized repository to provide free access to verifiable, foundational climate-transition-related data. This marks the first public-private initiative to test emergent climate data platform on a national scale.
1 June 2023
Entry into force of protocol of amendment to DTA with Armenia
The protocol of amendment to the double taxation agreement (DTA) between Switzerland and Armenia has entered into force. Most of the provisions will apply from 1 January 2024, although some are applicable from the date of entry into force.
30 May 2023
Switzerland and Slovenia sign protocol of amendment to double taxation agreement
On 30 May 2023 in Ljubljana, Switzerland and Slovenia signed a protocol of amendment to the agreement 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.
13 February 2023
New position advertised for Head of the Swiss Financial Innovation Desk
On 17 January 2023, the new position of Head of the Swiss Financial Innovation Desk (FIND) was publicly advertised. FIND aims to promote financial innovation in Switzerland and thus contribute to consolidating Switzerland's position as one of the world's leading financial locations.
2022
5 November 2022
Switzerland and the United Arab Emirates sign Protocol of Amendment to Double Taxation Agreement
On 5 November 2022 in Abu Dhabi, Switzerland and the United Arab Emirates signed a protocol amending the agreement for the avoidance of double taxation (DTA) with respect to taxes on income. The protocol implements the BEPS minimum standards for double taxation agreements.
22 September 2022
Switzerland suspends exchange of tax-related information with Russia
During its meeting on 16 September 2022, the Federal Council decided to stop transmitting tax-related information to the Russian Federation for the time being.
11 July 2022
Switzerland and Tajikistan sign protocol of amendment to double taxation agreement
On 4 July 2022, Switzerland and Tajikistan signed in Bad Ragaz a protocol amending their agreement for the avoidance of double taxation with respect to taxes on income and capital (DTA). This protocol implements the minimum standards for double taxation agreements of the BEPS project.
2021
7 December 2021
Entry into force of the amendment protocols of three DTAs
The protocols of amendment to Switzerland's double taxation agreements (DTAs) with Cyprus, Malta and Liechtenstein have entered into force. Most of the provisions will apply from 1 January 2022, although some provisions are applicable from the date of entry into force.
3 December 2021
Federal Council extends transitional period for key information document for complex financial instruments
During its meeting on 3 December 2021, the Federal Council decided to extend by twelve months the transitional period for the preparation of key information documents (KIDs) for complex financial instruments.
25 November 2021
Switzerland and Armenia sign protocol of amendment to double taxation agreement
On 12 November 2021 in Yerevan, Switzerland and Armenia signed a protocol amending the agreement for the avoidance of double taxation (DTA) with respect to taxes on income and capital. The protocol implements the BEPS minimum standards for double taxation agreements.
29 October 2021
Second national report on risks of money laundering and terrorist financing
Today, the Federal Department of Finance (FDF) published the second «Report on the national evaluation of the risks of money laundering and terrorist financing in Switzerland» by the interdepartmental coordinating group on combating money laundering and the financing of terrorism (CGMF).
29 July 2021
Switzerland and Ethiopia sign double taxation agreement
On 29 July 2021 in Addis Ababa, Switzerland and Ethiopia 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.
16 July 2021
Switzerland and Japan sign protocol of amendment to double taxation agreement
On 16 July 2021 in Bern, Switzerland and Japan signed a protocol amending the double taxation agreement (DTA) on income tax. This protocol implements the minimum standards for double taxation agreements.
20 May 2021
Switzerland and North Macedonia sign protocol of amendment to double taxation agreement
On 19 May 2021 in Skopje, Switzerland and North Macedonia signed a protocol of amendment to the agreement 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.
12 April 2021
Entry into force of double taxation agreements with Brazil and Saudi Arabia
The agreements between Switzerland and Brazil and between Switzerland and Saudi Arabia for the avoidance of double taxation have entered into force. The provisions of the two double taxation agreements (DTAs) will apply from 1 January 2022.
2020
15 December 2020
Entry into force of the amendment protocol to DTA with New Zealand
The protocol amending the convention between the Swiss Confederation and New Zealand for the avoidance of double taxation with respect to taxes on income has entered into force, following the completion of the internal ratification procedures in both countries. Most of the provisions will apply from 1 January 2021, although some provisions are applicable from the date of entry into force.
11 December 2020
Limitation on ombudsman affiliation requirement
During its meeting on 11 December 2020, the Federal Council brought the limitation on the ombudsman affiliation requirement into force with effect from 1 February 2021. In the future, the ombudsman affiliation requirement will apply only to those financial service providers that serve retail clients.
7 December 2020
Entry into force of the amendment protocols of six DTAs
The protocols of amendment to Switzerland's double taxation agreements (DTAs) with Sweden, the Netherlands, the Republic of Korea, Norway, Ireland and Ukraine have entered into force. Most of the provisions will apply from 1 January 2021, although some provisions are applicable from the date of entry into force.
1 December 2020
Switzerland applying IMF's SDDS Plus
Effective from 1 December 2020, Switzerland is publishing economic and financial data in accordance with the SDDS Plus statistical standard of the International Monetary Fund (IMF). This aims to improve data transparency and thus contribute to the prevention and resolution of economic and financial crises.
20 July 2020
Switzerland and Cyprus sign protocol of amendment to their double taxation agreement
On 20 July 2020 in Nicosia, Switzerland and Cyprus signed a protocol amending their agreement for the avoidance of double taxation with respect to taxes on income and capital (DTA). This protocol implements the minimum standards for double taxation agreements from the BEPS project.
17 July 2020
Switzerland and Malta sign protocol of amendment to their double taxation agreement
On 16 July 2020, Switzerland and Malta signed a protocol amending their agreement for the avoidance of double taxation with respect to taxes on income (DTA). This protocol implements the minimum standards for double taxation agreements of the BEPS project.
14 July 2020
Switzerland and Liechtenstein sign protocol of amendment to their double taxation agreement
On 14 July 2020 in Bern, Switzerland and Liechtenstein signed a protocol amending their agreement for the avoidance of double taxation with respect to taxes on income and capital (DTA). This protocol implements the minimum standards for double taxation agreements resulting from the BEPS project.
2019
2 December 2019
FDF, FINMA and SNB renew tripartite MoU on collaboration
With a view to fostering the collaboration and exchange of information between them, the three authorities that deal with financial market issues – the Federal Department of Finance (FDF), the Swiss Financial Market Supervisory Authority (FINMA) and the Swiss National Bank (SNB) – signed a new tripartite memorandum of understanding (MoU) on 2 December 2019. The MoU replaces the version of 2011.
29 November 2019
BEPS Convention enters into force
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS Convention) will enter into force on 1 December 2019. With the help of the BEPS Convention, existing double taxation agreements that are covered by it can be adapted to the tax treaty related recommendations from the OECD/G20 BEPS project.
25 November 2019
Switzerland and Bahrain sign double taxation agreement
On 23 November 2019 in Manama, Switzerland and Bahrain signed a double taxation agreement (DTA) in the area of taxes on income and capital.
7 November 2019
Switzerland and Kuwait sign protocol of amendment to double taxation agreement
On 6 November 2019 in Bern, Switzerland and Kuwait signed a protocol of amendment to the agreement for the avoidance of double taxation with respect to taxes on income and capital (DTA). The protocol improves matters for cross-border investments, enhances the dispute resolution mechanism and implements significant parts of the minimum standard for double taxation agreements.
31 October 2019
Guidance on Federal Act on Implementation of Recommendations of Global Forum
The Federal Act on the Implementation of Recommendations of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) will enter into force on 1 November 2019. In its press release of 27 September 2019, the Federal Council promised to provide guidance on the implementation of the act. This is now available.
25 October 2019
Amendments to double taxation agreement with United Kingdom in force
The protocol of amendment dated 30 November 2017 to the double taxation agreement (DTA) with the United Kingdom entered into force on 19 July 2019. It implements the minimum standards for double taxation agreements.
21 September 2019
Federal Council adopts dispatches on amendment of double taxation agreements with Ireland and Korea
During its meeting on 20 September 2019, the Federal Council adopted the protocols of amendment to the double taxation agreements (DTA) with Ireland and Korea. The protocols implement the minimum standards for double taxation agreements. In addition, an arbitration clause will be included in the DTA with Ireland. Both dispatches were submitted to Parliament.
20 September 2019
Switzerland suspends AEOI with Bulgaria
During its meeting on 20 September 2019, the Federal Council decided to immediately suspend the automatic exchange of financial account information (AEOI) with Bulgaria due to a problem with the country's data security. The systems and databases of Swiss tax administrations and financial institutions are not affected by this incident.
19 September 2019
FinSO and FinlO in the final stages
The Federal Department of Finance (FDF) will ask the Federal Council to bring the Financial Services Act (FinSA) and the Financial Institutions Act (FinIA) - together with the Federal Council's implementing ordinances - into force on 1 January 2020. Transitional periods of two years are anticipated in principle.
8 August 2019
Switzerland and New Zealand sign protocol of amendment to double taxation agreement
On 8 August 2019 in Wellington, Switzerland and New Zealand signed a protocol of amendment to the agreement 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. Moreover, an arbitration clause will be included in the DTA.
2 August 2019
AEOI agreements with Hong Kong and Singapore have come into force
The bilateral agreements on the introduction of the automatic exchange of financial account information (AEOI) with Hong Kong entered into force on 1 July 2019 and the one with Singapore on 1 August 2019.
30 July 2019
New double taxation agreement between Switzerland and Zambia enters into force
The double taxation agreement (DTA) with respect to taxes on income between Switzerland and Zambia entered into forced on 7 June 2019. It replaces the DTA currently applicable between the two countries. Its provisions will apply from 1 January 2020.
20 June 2019
Switzerland and Norway sign protocol of amendment to double taxation agreement
On 20 June 2019 in Oslo, Switzerland and Norway signed a protocol of amendment to the agreement 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.
19 June 2019
Switzerland and Sweden sign protocol of amendment to double taxation agreement
On 19 June 2019 in Stockholm, Switzerland and Sweden signed a protocol of amendment to the agreement 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.