The treaty will take effect upon the exchange of ratification instruments and will apply from 1 January of the following year.
Germany has published the law ratifying the sixth protocol, which amends the 1971 tax treaty with Switzerland on 30 October 2025.
Signed on 21 August 2023, this agreement aims to eliminate double taxation and prevent tax evasion between the two countries.
The protocol will take effect from 1 January after the ratification instruments are exchanged.
Earlier, the German upper house of parliament (Bundesrat) approved the amending protocol to the 1971 tax treaty with Switzerland on 17 October 2025.
