Switzerland and Netherlands sign protocol of amendment to double taxation agreement

Bern, 12.06.2019 - On 12 June 2019 in the Hague, Switzerland and the Netherlands signed a protocol of amendment to the agreement for the avoidance of double taxation with respect to taxes on income (DTA). The protocol implements the minimum standards for double taxation agreements. It also clarifies some concepts and also adapts the DTA to the current treaty policy of the two states.

In particular, the protocol of amendment contains an abuse clause which refers to the main purpose of an arrangement or transaction and thus ensures that the DTA is not abused. The DTA also clarifies the concept of a pension scheme and creates a non-exclusive right for the source state to tax pensions.

The cantons and the business circles concerned have welcomed the conclusion of the protocol of amendment. It still has to be approved by parliament in both countries before it can come into force.


Address for enquiries

Anne C├ęsard, Co-Head of Communications, State Secretariat for International Finance SIF
Tel.+41 58 462 62 91, anne.cesard@sif.admin.ch



Publisher

Federal Department of Finance
https://www.efd.admin.ch/efd/en/home.html

Last modification 03.10.2018

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