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.

It contains an anti-abuse clause which refers to the main purpose of an arrangement or transaction and thus ensures that the DTA is not abused.

The cantons and the business circles concerned have welcomed the conclusion of the protocol of amendment. It still has to be approved by the legislator in both countries before it can come into force.
 


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 21.01.2021

Top of page

https://www.sif.admin.ch/content/sif/en/home/dokumentation/fachinformationen/dba-malta.html