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.

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

  • Protocol of 19 June 2019 amending the agreement of 7 May 1965 between the Swiss Confederation and the Kingdom of Sweden for the avoidance of double taxation with respect to taxes on income and capital: entry into force on 6 December 2020.

  • Protocol of 12 June 2019 amending the agreement of 26 February 2010 between the Swiss Confederation and the Netherlands for the avoidance of double taxation with respect to taxes on income: entry into force on 30 November 2020.

  • Protocol of 17 May 2019 amending the agreement of 12 February 1980 between Switzerland and the Republic of Korea for the avoidance of double taxation with respect to taxes on income: entry into force on 28 October 2020.

  • Protocol of 20 June 2019 amending the agreement of 7 September 1987 between the Swiss Confederation and the Kingdom of Norway for the avoidance of double taxation with respect to taxes on income and capital: entry into force on 26 October 2020.

  • Protocol of 13 June 2019 amending the agreement of 8 November 1966 between the Swiss Confederation and Ireland for the avoidance of double taxation with respect to taxes on income and capital: entry into force on 21 October 2020.
      
  • Protocol of 24 January 2019 amending the agreement of 30 October 2000 between the Swiss Federal Council and the government of Ukraine for the avoidance of double taxation with respect to taxes on income and capital and its protocol: entry into force on 16 October 2020.

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 07.12.2020

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