France: Senate approves protocol to tax treaty with Switzerland
The French upper house of Parliament (Senate) approved a new law on 3 April 2025 to ratify a protocol that will update the existing tax treaty between France and Switzerland. This protocol, which was signed on 27 June 2023, is the fifth amendment
See More
Switzerland revises jurisdictions for CbC report exchange
Switzerland has updated its list of jurisdictions for exchanging Country-by-Country (CbC) reports. The latest version was published on 28 March 2025. The latest update adds three new jurisdictions to the list. The Dominican Republic and Vietnam
See MoreSwitzerland updates MCAA-CbC participation list, adds Dominican Republic, Trinidad and Tobago, Vietnam
The Swiss Official Gazette published Decision No. RO 2025 214 on 28 March 2025 which updates the list of countries participating in the Multilateral Competent Authority Agreement (MCAA) for the exchange of country-by-country reports (CbCR). The
See More
US outlines CAA with Switzerland
The USÂ 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 MoreSwitzerland: Parliament approves amending protocol to tax treaty with Germany
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 MoreEFTA-Moldova free trade agreement enters into force in relations between Moldova and Switzerland
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
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 MoreSwitzerland, Zimbabwe sign income tax treaty
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 MoreSwitzerland: Tax Administration clarifies tax treatment of permanent establishments under Pillar two GloBE rules, Swiss minimum tax
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 MoreSwitzerland: Lucerne consults economic development, R&D incentives
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 MoreSwitzerland opens consultation on new FATCA agreement to exchange tax data with US
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 MoreSwitzerland: National Council approves tax treaties with Angola and Jordan, amending protocols with Germany and Hungary
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
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 MoreSwitzerland: Cabinet approves decree to expand AEOI to crypto-assets
The Swiss Federal Council has approved a decree to expand the automatic exchange of information (AEOI) on financial accounts, adopting the OECD’s new crypto-asset reporting standards on 19 February 2025. The changes include updating national
See MoreSwitzerland expands automatic exchange of information to crypto assets
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 MoreSwitzerland issues final VAT guidelines for e-commerce platforms
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
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 MoreSwitzerland updates AEOI jurisdictions list, delays Uganda’s inclusion to 2026
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