Double taxation agreement between Switzerland and Ghana in force

Bern, 04.01.2010 - The agreement between Switzerland and Ghana for the prevention of double taxation of income, wealth and capital gains is now in force. This follows from its ratification also by Ghana and official notification of Switzerland to this effect. The double taxation agreement (DTA) will be applied from 1 January 2010.

The agreement comprises provisions for preventing double taxation and contributes to the favourable development of bilateral economic relations. Specifically, Swiss direct investment in Ghana will be encouraged, and withholding tax on dividends, interest, licence royalties and service fees will be limited.

The agreement was signed on 23 July 2008 in Accra and, in line with the Swiss practice at that time, includes an article on the exchange of information necessary for the agreement's application. Because both contracting states wished to bring the agreement into effect with the minimum of delay, the renegotiation of extended administrative assistance according to OECD standards has been suspended for the time being.

Address for enquiries

François Bastian, Division for International Affairs, Federal Tax Administration, tel. +41 (0)31 322 71 52


Federal Department of Finance