The amended Switzerland-UAE income tax treaty took effect on 5 May 2025, following the signing of the amending protocol to the treaty on 5 November 2022.
According to an announcement in the Swiss Official Gazette dated 19 May 2025, the second protocol to the 2011 Double Taxation Agreement (DTA) between Switzerland and the United Arab Emirates (UAE) came into effect on 5 May 2025.
This follows the signing of the amending protocol to the tax treaty by Switzerland and the UAE on 5 November 2022.
It takes effect after the exchange of ratification instruments and applies from January 1st of the following year.
Earlier, the UAE Cabinet approved the protocol on 2 January 2025. The protocol updates the agreement to incorporate the BEPS minimum standards for the avoidance of double taxation on income.
