US outlines CAA with Switzerland

27 March, 2025

The US  Internal Revenue Service (IRS) has released Announcement 2025-08, which outlines a competent authority arrangement (CAA) established with Switzerland in December 2024. The Competent Authority Arrangement entered into by the competent

See More

Switzerland: Parliament approves amending protocol to tax treaty with Germany

27 March, 2025

The Swiss parliament granted final approval to the amending protocol to the 1971 income and capital tax treaty with Germany on 21 March 2025. The protocol complies with BEPS standards and introduces additional provisions to clarify how national

See More

EFTA-Moldova free trade agreement enters into force in relations between Moldova and Switzerland

25 March, 2025

The free trade agreement (FTA) between Moldova and the European Free Trade Association (EFTA) states will take effect in relations between Moldova and Switzerland on 1 April 2025. The European Free Trade Association (EFTA), established in 1960,

See More

Switzerland: Parliament approves tax treaties with Angola and Jordan

25 March, 2025

Switzerland's Parliament gave its final approval to the income tax treaty with Angola and Jordan on 21 March 2025. The agreement with Angola was signed on 30 November 2023 and with Jordan on 13 December 2023. These treaties will come into

See More

Switzerland, Zimbabwe sign income tax treaty

24 March, 2025

Swiss federal authorities announced on 19 March 2025 that Switzerland and Zimbabwe signed a new income tax treaty. This will ensure the requisite legal certainty for the ongoing development of bilateral economic relations and tax cooperation between

See More

Switzerland: Tax Administration clarifies tax treatment of permanent establishments under Pillar two GloBE rules, Swiss minimum tax

21 March, 2025

The Swiss Federal Tax Administration published Communication-023-E-2025-f on 18 March 2025, addressing the tax treatment of constituent entities qualifying as permanent establishments under the GloBE rules and the Swiss Minimum Tax Ordinance. The

See More

Switzerland: Lucerne consults economic development, R&D incentives

12 March, 2025

The government of the Swiss Canton of Lucerne has announced a public consultation on its plans for economic development on 10 March 2025. The canton aims to invest CHF 300 million annually starting in 2026 to address changes in international tax

See More

Switzerland opens consultation on new FATCA agreement to exchange tax data with US

10 March, 2025

The Swish Federal Council opened a consultation on 7 March 2025 regarding a new FATCA agreement. In the future, Switzerland will no longer only provide financial account information to the US but will also receive information from the US as part of

See More

Switzerland: National Council approves tax treaties with Angola and Jordan, amending protocols with Germany and Hungary

10 March, 2025

The Swiss National Council (Nationalrat) approved the ratification of income tax treaties with Angola, Jordan, and amending protocols with Germany, and Hungary on 5 March 2025. The tax treaty with Angola was signed on 30 November 2023. The treaty

See More

Iraq, Switzerland sign income tax treaty

28 February, 2025

The Iraqi Ministry of Finance announced that Iraq had signed an income tax treaty with Switzerland on Thursday, 26 February 2025 . The agreement aims to prevent double taxation and enhance economic cooperation between the two countries. This

See More

Switzerland expands automatic exchange of information to crypto assets

24 February, 2025

The Swiss Federal Council has submitted a proposal to Parliament to extend the international automatic exchange of information (AEOI) in tax matters. This extension, set to take effect on 1 January 2026, includes two key updates: the introduction

See More

Switzerland issues final VAT guidelines for e-commerce platforms

14 February, 2025

The Swiss Federal Tax Administration (FTA) issued final guidelines on 28 January 2025, concerning platform rules for goods. Under the new Article 20a of the VAT Act, platforms that enable transactions through electronic interfaces will be deemed

See More

UAE: Cabinet approves protocol to 2011 tax treaty with Switzerland

11 February, 2025

The UAE Cabinet of Ministers approved the protocol to the 2011 tax treaty with Switzerland on 2 January 2025. Switzerland and the UAE signed a protocol amending the agreement for the avoidance of double taxation (DTA) with respect to taxes on

See More

Switzerland updates AEOI jurisdictions list, delays Uganda’s inclusion to 2026

11 February, 2025

The Swiss State Secretariat for International Finance has revised its list of jurisdictions participating in the automatic exchange of financial account information (AEOI) under the OECD's Common Reporting Standard (CRS) on 21 January 2025. AEOI,

See More

Switzerland sets referendum deadline for tax treaty protocol with Serbia

11 February, 2025

Switzerland has established a referendum deadline of 19 April 2025 for the protocol to the 2005 tax treaty with Serbia. Earlier,  Switzerland’s Council of States approved protocols amending income and capital tax treaties with Serbia on 9

See More

Switzerland consults Pillar Two information exchange

31 January, 2025

Switzerland's Federal Council announced the launch of a public consultation regarding the legal framework for Pillar Two information exchange, allowing MNEs to submit data centrally and enabling jurisdictions to verify tax calculations on 29 January

See More

European Free Trade Association signs FTA with Kosovo

29 January, 2025

The European Free Trade Association (EFTA) states (Iceland, Liechtenstein, Norway and Switzerland) and Kosovo has signed a free trade agreement (FTA) on 22 January 2025 in Davos, Switzerland. The EFTA-Kosovo Agreement covers trade in goods,

See More

Switzerland: Federal Tax Administration sets safe harbor interest rates for 2025

29 January, 2025

The Swiss Federal Tax Administration has published two circulars detailing the safe harbor interest rate limits for shareholders  on 27 January and related party financing on 28 January  in 2025. The rates vary depending on whether the financing

See More