Germany and Switzerland extend 1971 tax treaty rules on executive income and capital has been extended until 2027.

The German Ministry of Finance announced on 15 October 2025 that Germany and Switzerland have extended their agreement on the application of paragraph 4 of Article 15 (Dependent Personal Services) of the 1971 tax treaty.

The agreement was originally set to expire on 31 December 2025. The extension will run until 31 December 2027.

Germany’s state financial authorities confirm that the extension continues a consultation agreement on income and wealth taxes.

The agreement, first established on 6 April 2023, is based on Article 26, Paragraph 3, of the 1971 double taxation agreement between the two countries.