Federal Council initiates consultation on Federal Act on Implementation of International Tax Agreements

Bern, 13.12.2019 - During its meeting on 13 December 2019, the Federal Council initiated the consultation on the Federal Act on the Implementation of International Tax Agreements (ITAIA). The Federal Council is adapting the existing law to the recent changes in international tax law with this proposal. The consultation will last until 27 March 2020.

The total revision of the Federal Act of 22 June 1951 on the Implementation of International Federal Conventions on the Avoidance of Double Taxation (new version: ITAIA) is intended to ensure that tax agreements – particularly double taxation agreements – can continue to be applied easily and with legal certainty in the future. That is why the Federal Council is proposing to adapt the existing legislation.

The revision of the law stipulates how mutual agreement procedures are to be carried out at national level. The defined procedure largely follows current practice and is applied only if the agreement does not contain any deviating provisions. The revision also provides for certain simplifications. Moreover, it contains the key points for withholding tax relief based on international agreements, as well as criminal provisions in connection with relief from withholding taxes on capital income.

Address for enquiries

Frank Wettstein, Communications Specialist, State Secretariat for International Finance SIF
Tel. +41 58 462 38 56, frank.wettstein@sif.admin.ch