Switzerland’s Federal Council has recently recognized the double taxation agreement (DTA) of October 8, 2007 with Chinese Taipei (Taiwan).
The federal act on the recognition of private agreements for the avoidance of double taxation of June 17, 2011 was the basis of this recognition. As a result of recognition the private agreement acquires a generally binding effect. According to the Swiss federal administration the date of entry into force will be determined by the contracting parties and will be published in the Federal Gazette, probably before the end of the year.
