Double taxation: revised agreement with Ireland and new agreement with Turkmenistan in force

Bern, 23.12.2013 - The revised agreement between Switzerland and Ireland for the avoidance of double taxation and the new double taxation agreement with Turkmenistan have entered into force. They will apply from 1 January 2014. The bilateral agreements contain an administrative assistance clause in accordance with the OECD standard and will contribute to the further positive development of economic relations between Switzerland and the two countries concerned.

The protocol of amendment to the agreement between Switzerland and Ireland for the avoidance of double taxation with respect to taxes on income and on capital entered into force on 14 November 2013 and will be applicable from 1 January 2014.

The new agreement between Switzerland and Turkmenistan for the avoidance of double taxation with respect to taxes on income and on capital entered into force on 11 December 2013 and will be applicable from 1 January 2014. This is the first such agreement between the two parties.

To date, Switzerland has signed 42 double taxation agreements in line with the international exchange of information standard, and 36 of these are in force.

Address for enquiries

Bilateral Tax Issues and Double Taxation Treaties Section, State Secretariat for International Financial Matters SIF
Tel. +41 31 322 71 29, dba@sif.admin.ch