Germany and Switzerland Sign Tax Agreements - What Are the Implications?
October 2011
The newsletter provides an overview of the tax treaty between Germany and Switzerland.
The treaty will enable the two countries to resolve longstanding disputes over assets managed by Swiss banks. The agreement provides for regulation by the past performance of a fixed upfront payment and the introduction of a withholding tax on future income from capital. It is envisaged that the Agreement will be enforced on 1 January 2013.
Available in German version only.