Federal Council adopts dispatches on amendment of DTAs with Liechtenstein, Malta and Cyprus

Bern, 11.11.2020 - During its meeting on 11 November 2020, the Federal Council adopted the protocols of amendment to the double taxation agreements (DTAs) with Liechtenstein, Malta and Cyprus. The protocols implement the minimum standards for DTAs.

The protocols of amendment contain an abuse clause which refers to the main purpose of a tax arrangement or transaction and thus ensures that the DTAs are not abused. In addition, they strengthen the mutual agreement procedure and thus promote the effective avoidance of double taxation.

The cantons and the business circles concerned have welcomed the conclusion of the protocols of amendment. The protocols have to be approved by the legislative bodies of the countries in question before they can come into force.

Address for enquiries

Media enquiries:
Anne C├ęsard, Communications,
State Secretariat for International Finance SIF
Tel. +41 58 462 62 91, anne.cesard@sif.admin.ch

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


The Federal Council

Federal Department of Finance