The revised double taxation agreement (DTA) between Switzerland and Germany has now entered into force following a recent exchange of the instruments of ratification.
The revision of the existing DTA between the two countries was signed on October 27, 2010, and subsequently approved by parliament in both countries. The agreement’s provisions on the exchange of information will be effective from January 1, 2011, and the remaining provisions are to apply from January 1, 2012. The revised treaty would be submitted to parliament for approval in both countries in 2012 and enter into force in 2013.
