The treaty will take effect after the exchange ratification instruments and apply from 1 January next year.
The German upper house of parliament (Bundesrat) approved the amending protocol to the 1971 tax treaty with Switzerland on 17 October 2025.
Switzerland and Germany signed the protocol on 21 August 2023. The agreement seeks to eliminate double taxation and prevent tax evasion.
It will become effective once the ratification instruments are exchanged and will apply from 1 January of the following year.
Earlier, Germany’s lower house of parliament (Bundestag) approved the amending protocol to the 1971 tax treaty with Switzerland on 16 October 2025.
