The agreement seeks to eliminate double taxation and prevent tax evasion.
Germany’s lower house of parliament (Bundestag) approved the amending protocol to the 1971 tax treaty with Switzerland on 16 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 come into effect after the ratification instruments are exchanged and will be effective from 1 January of the following year.
Earlier, the German Federal Cabinet approved the amending protocol to the tax treaty with Switzerland on 6 August 2025.
