Swiss Federal Council approved the protocol amending the 1999 tax treaty with Croatia, updating OECD DTA rules and BEPS measures, effective after ratification exchange, generally from 1 January.
The Swiss Federal Council confirmed on 26 November 2025 the adoption of the dispatch for the protocol amending the 1999 income and capital tax treaty with Croatia.
Signed on 18 July 2025, the protocol makes updates to the OECD Model Double Taxation Agreement and the implementation of the Multilateral Convention on Base Erosion and Profit Shifting (BEPS).
The protocol will take effect once both countries exchange their instruments of ratification, with its provisions generally applying from 1 January of the following year.
Earlier, Croatia’s parliament approved the ratification of the amending protocol to the 1999 income and capital tax treaty with Switzerland on 21 November 2025.
