The amendments to the double taxation agreement with the UK are in force

Bern, 16.12.2010 - The protocol to amend the double taxation agreement (DTA) between Switzerland and the UK has entered into force. Aside from a provision on the exchange of information in accordance with the OECD standard, the inclusion of an arbitration clause was also agreed with the UK.

Switzerland and the UK informed one another via diplomatic channels that all of the conditions and legal procedures for this protocol's entry into force had been met. The agreement entered into force on 15 December 2010 upon receipt of the second note.

The application of a DTA's new provisions is always based on the arrangements stipulated in the agreement. As a rule, the new provisions are applicable from 1 January of the calendar year following the date of entry into force. The provisions of the Protocol of Amendment with the UK on the exchange of information will have effect for tax years that commence on or after 1 January 2011. The provisions on arbitration will be applicable from 15 December 2013.

The protocol to amend the DTA between Switzerland and the United Kingdom of Great Britain and Northern Ireland in the area of income tax was signed in London on 7 September 2009 and was approved by parliament on 18 June 2010. The referendum deadline expired unused on 7 October 2010.

Address for enquiries

Urs Duttweiler, Division for International Affairs, Federal Tax Administration, tel. 031 322 72 52


Federal Department of Finance