The protocol, signed on 19 September 2023, will generally take effect from 1 January 2026 and relates to withholding and other taxes.
The amending protocol to the 2005 income and capital tax treaty with the former Serbia-Montenegro and Switzerland has entered into force in relations between Serbia and Switzerland on 18 July 2025.
The protocol ensures the tax treaty meets BEPS standards by adding an anti-abuse clause to prevent tax evasion and updating information exchange provisions to align with international standards.
Signed on 19 September 2023, the protocol generally applies from 1 January 2026 concerning withholding and other taxes. Amendments to Article 26 (Exchange of Information) will take effect for information relating to fiscal years starting on or after 1 January 2026.
Earlier, Switzerland’s Council of States approved the protocol amending the income and capital tax treaty with Serbia on 9 December 2024.
