Federal Council adopts dispatch on double taxation agreement with United Kingdom

Bern, 22.08.2018 - During its meeting on 22 August 2018, the Federal Council adopted the dispatch concerning a protocol of amendment to the double taxation agreement (DTA) with the United Kingdom for the attention of Parliament. The DTA will be adapted to the minimum standards of the BEPS project with the Protocol of Amendment.

On 30 November 2017 in London, Switzerland and the UK signed a protocol of amendment to the DTA of 8 December 1977 in the area of income tax. The Protocol of Amendment takes account of the minimum agreement standards defined within the framework of the BEPS project. In particular, it includes a general agreement abuse clause in the DTA.

The final results and thus the minimum standards of the project to combat base erosion and profit shifting (BEPS) were adopted by the OECD in October 2015. Some BEPS project actions concern DTAs. These can be adapted to the results of the BEPS project either bilaterally, as with the UK, or through the BEPS convention.

The dispatch to the aforementioned BEPS convention was also adopted by the Federal Council on 22 August 2018.

Address for enquiries

Bilateral Tax Issues and Double Taxation Treaties Section, State Secretariat for International Financial Matters SIF
Tel. +41 58 462 71 29, dba@sif.admin.ch


The Federal Council

Federal Department of Finance