France and Switzerland has signed a protocol on 25 June 2014 to the agreement of 1966 for the avoidance of double taxation. The protocol would amend the existing agreement by updated provisions on the administrative assistance in tax matters and exchange of information.
The protocol aligns the provisions regarding the exchange of information on tax with the OECD international standard. The taxpayers subject to the application for individual administrative assistance from France would now be identified by elements other than their name or address.
The protocol will enter into force after completing necessary ratification procedure.
