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.

Following the completion of the internal ratification procedures in Switzerland and in the respective countries, the following protocols have entered into force:

  • Protocol of 20 July 2020 amending the agreement of 25 July 2014 between the Swiss Confederation and the Republic of Cyprus for the avoidance of double taxation with respect to taxes on income and capital: entry into force on 3 November 2021.

  • Protocol of 16 July 2020 amending the agreement of 25 February 2011 between the Swiss Confederation and Malta for the avoidance of double taxation with respect to taxes on income: entry into force on 3 November 2021.

  • Protocol of 14 July 2020 amending the agreement of 10 July 2015 between Switzerland and the Principality of Liechtenstein for the avoidance of double taxation with respect to taxes on income and capital: entry into force on 1 December 2021.

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.


Last modification 30.01.2023

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