Entry into force of four revised double taxation conventions

Bern, 01.11.2013 - Four conventions for the avoidance of double taxation with respect to taxes on income and on capital that Switzerland has concluded with Portugal, Bulgaria, Slovenia and the Czech Republic have come into force. The four agreements are applicable from 1 January 2014. They all contain an administrative assistance clause in accordance with the OECD standard and will contribute to the further positive development of bilateral economic relations between Switzerland and the countries concerned.

The protocol amending the double taxation convention between Switzerland and Portugal came into force on 21 October 2013, the one between Switzerland and Slovenia on 14 October and the one between Switzerland and the Czech Republic on 11 October.

The new convention between Switzerland and Bulgaria came into force on 18 October 2013. This is a total revision of the convention concluded between the two countries in 1991. With the entry into force of the new convention, the 1991 agreement will be repealed. However, it will remain applicable for tax periods ending before 1 January 2014.

Switzerland has signed a total of 42 double taxation agreements that are in line with the international standard; 34 of these are in force.

Address for enquiries

Bilateral Tax Issues Section, State Secretariat for International Financial Matters
+ 41 31 322 71 29, dba@sif.admin.ch