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Switzerland Estonia Double Tax Treaty


January 2016
The 2014 double tax treaty, DTA, between the two countries applies from January 1, 2016.
According to the DTA the tax withholding rate for payment of dividends will be 0%/10% depending on the percentage of holding by the recipient company.
Payments of interest and royalties will be taxed only in the residence country of the recipient side.


Switzerland China Tax Treaty


October 2013
Switzerland and China signed on September 25, 2013 a new protocol replacing the existing 1990 double tax treaty between the two countries.
According to the tax treaty the tax withholding rate for payments of dividends is 0%/5%/10%.
The tax withholding rate for interest is 10%.
For royalties the rate is 9%.

The new tax treaty has yet to be ratified by the parliaments of both countries.
In general double tax treaties between two countries are boosting mutual investments between the countries offering reduced tax withholding rates from payments of dividends, interest and royalties.
The tax treaty often includes an exchange of tax information clause and definition of a permanent establishment for activities carried in the other country.
It also clarifies certain cross border tax issues.
E.g the treaty would define in what country tax is to be paid when a service supplier/consultant from country A provides services in country B.
In some treaties there is a tax credit under certain terms. E.g. an exemption to a consultant from country A of X dollars per each day of staying in country B in order to supply the taxable services.


Switzerland China Tax Treaty


October 2013
Switzerland and China signed on September 25, 2013 a new protocol replacing the existing 1990 double tax treaty between the two countries.
According to the tax treaty the tax withholding rate for payments of dividends is 0%/5%/10%.
The tax withholding rate for interest is 10%.
For royalties the rate is 9%.

The new tax treaty has yet to be ratified by the parliaments of both countries.
In general double tax treaties between two countries are boosting mutual investments between the countries offering reduced tax withholding rates from payments of dividends, interest and royalties.
The tax treaty often includes an exchange of tax information clause and definition of a permanent establishment for activities carried in the other country.
It also clarifies certain cross border tax issues.
E.g the treaty would define in what country tax is to be paid when a service supplier/consultant from country A provides services in country B.
In some treaties there is a tax credit under certain terms. E.g. an exemption to a consultant from country A of X dollars per each day of staying in country B in order to supply the taxable services.


Switzerland Slovenia Revised Double Tax Treaty


September 2012
Switzerland and Slovenia signed on September 7, 2012 a protocol amending the existing double tax treaty, DTA, between the countries.
The revised DTA includes inter-alia provisions on exchange of information in line with the OECD model.
According to the protocol the tax withholding for payment of dividends will not exceed 15% on gross dividends.
If a company holds at least 25% in the capital of the paying company the dividends will be exempt from tax withholding.


Switzerland Portugal Revised Double Tax Treaty


July 2012
Switzerland and Portugal signed on June 25, 2012 a protocol amending the existing 1974 double tax treaty, DTA, between the countries.
The protocol defines new reduced tax withholding rates from payments of dividends, interest and royalties and an exchange of tax information provision in line with the OECD model.
The new treaty will enter into force after being ratified by both countries.


Switzerland Ireland Revised Double Tax Treaty


February 2012
Switzerland and Ireland signed on January 26, 2012 a new protocol amending the existing 1966 tax treaty and the 1980 protocol between the two countries. The new protocol which includes exchange of information provisions in line with the OECD model also includes reduced tax withholding rates for certain dividend income.
The new treaty has to be approved by both parliaments.


Switzerland Spain Revised DTA


August 2011
Switzerland and Spain signed on July 27 a protocol amending the existing double tax treaty between the two countries in area of taxes on income and capital.
The revised DTA includes a comprehensive arbitration clause and provisions on exchange of tax information in line with international applicable standards.
Source: www.efd.admin.ch


Switzerland's 2011 V.A.T Rates


February 2011
Starting January 1, 2011 the standard Swiss V.A.T. rate is 8% compared to the previous 7.6% rate.
The new reduced V.A.T. rate is 2.5%, compared to the previous 2.4%. The new super reduced V.A.T. rate is 3.8% ,compared to the previous 3.6% rate.


Switzerland New Social Security Rates


November 2010
Starting January 1, 2011 there are some new/increased social security rates.
A new solidarity tax of 0.5% will be imposed on employment income between CHF 126,000 to CHF 315,000.
The contribution to military service and maternity leave will rise from the current 0.15% to 0.25%.
In addition the contribution to unemployment insurance will rise from 1% to 1.1% for income of up to CHF 126,000.
The new rates apply to employers and employees.


Switzerland Japan Revised DTA


May 2010
Switzerland and Japan signed on May 21, 2010 a new protocol amending the existing DTA, double tax treaty, between the two countries.
The new protocol includes provisions on exchange of tax information in accordance with the OECD model and reduction/exemption in certain withholding taxes compared to the previous DTA. e.g. payment of dividend to a company holding at least 10% of the voting rights (previously 25% holding) will be subject to 5% withholding, compared to the previous 10% withholding rate.
More info: www.efd.admin.ch.


Switzerland Poland New Protocol to DTA


May 2010
Switzerland and Poland signed on 20/4/2010 a protocol amending the existing double taxation agreement, DTA, between the two countries.
The protocol includes, inter alia, amending of the withholding tax rates for payments of interest, dividend and royaltis and provision for exchange of tax information in line with the OECD model.
In addition the definition of the 183 days residence test was amended.The new test applies to 183 days stay starting or ending in any fiscal year, compared to the previous test of staying 183 days during a calendar year.


Switzerland U.K. Revised Double Taxation Treaty


September 2009
Switzerland and the U.K. signed on September 7, 2009 a new protocol amending the existing double taxation treaty, DTA, between the two countries in the area of taxes on income.
The amended DTA contains an extended administrative assistance clause in accordance with Art. 26 of the OECD model.
The DTA including the extended adminstrative clause is the sixth DTA signed by Switzerland, following agreements with Denmark, Luxembourg, France, Norway and Austria.
Source: Swiss Federal Department of Finance, FDF www.efd.admin.ch


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