Federal Council adopts dispatch on double taxation agreement with Kosovo

Bern, 15.11.2017 - On 15 November 2017, the Federal Council adopted the dispatch on a double taxation agreement (DTA) with Kosovo with respect to taxes on income. The dispatch was submitted to Parliament for approval.

Switzerland and Kosovo signed the DTA on 26 May 2017 in Pristina. The agreement takes account of the developments from the OECD's BEPS project which aims to combat base erosion and profit shifting. Specifically, it foresees an abuse clause and an arbitration clause. Moreover, the DTA contains an administrative assistance clause in accordance with the current international standard for the exchange of information upon request.

The cantons and the business circles concerned have welcomed the conclusion of the DTA with Kosovo.

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