Double taxation agreement with Georgia enters into force

Bern, 05.08.2011 - The double taxation agreement (DTA) with Georgia in the area of taxes on income and capital has entered into force. There was no DTA between Switzerland and Georgia previously, and the new DTA should contribute to the further positive development of bilateral economic relations.

The provisions of the agreement will apply to the taxes withheld at source on contributions credited or paid out on or after 1 January 2012, and will apply to the other taxes for tax years from 2012 onwards.

In line with the Swiss agreements policy at the time of the negotiations, the DTA with Georgia does not contain any provisions on the exchange of information in accordance with the international standard applicable at present. New negotiations are planned to adapt the administrative assistance to the international standard.


Address for enquiries

Martin Hess, Federal Tax Administration, Division for International Affairs, tel. 031 322 71 58



Publisher

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

Last modification 03.10.2018

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