Double taxation agreement with Kosovo enters into force

Bern, 25.10.2018 - The double taxation agreement (DTA) with respect to taxes on income between Switzerland and Kosovo came into force on 10 October 2018. It will be applicable from 1 January 2019.

It is the first DTA between Switzerland and Kosovo. The DTA will contribute to the positive development of economic relations between the two countries. It takes account of the developments associated with the OECD's base erosion and profit shifting (BEPS) project which aims to combat the erosion of the tax base and profit shifting. In particular, it contains an anti-abuse clause and an arbitration clause. The DTA also contains an administrative assistance clause in line with the international standard for the exchange of information upon request.

Address for enquiries

Bilateral Tax Issues and Double Taxation Treaties Section, State Secretariat for International Financial Matters SIF
Tel. +41 58 462 71 29,


Federal Department of Finance

The Federal Tax Administration