Federal Department of Finance FDF State Secretariat for International Financial Matters SIF Section Bilateral tax issues and double taxation treaties 01.01.2018 SWISS DOUBLE TAXATION AGREEMENTS Status on 1st January 2018 I. Double taxation agreements of the Confederation Country / Jurisdic- Subject matter Date of signing Publication in Comments t i o n * ) SR 0.672 A l b a n i a I & C A 12.11.99 .912.31 P 9. 9 15 amendment to A 1999; in ef- fect since 1.12.16; applicable since 1.1.17 A l g e r i a I & C A 3.6.06 .912.71 Anguilla I N 20./26.8.63 .936.711 cf. United Kingdom (b) Antigua I N 20./26.8.63 .936.711 cf. United Kingdom (b) A r g e n t i n a S & Air (I) N 13.1.50 .915.45 Suspended and not applicable as long as A 2014 is in effect. I & C A 20.3.14 .915.41 in effect since 27.11.15; appli- cable since 1.1.15 for taxes at source and since 1.1.16 for administrative assistance A r m e n i a I & C A 12.6.06 .915.61 A u s t r a l i a I A 30. 7.13 .915.81 replaces A 1980; in effect since 14.10.14; applicable since 1.1.15 **) Name of country or jurisdiction with expanded spacing = comprehensive agreement Abbreviations A = agreement; AA = additional agreement; Air = airlines; AS = Official compilation of Federal legislation; C = capital taxes; I = income taxes; Iht. = inheritance, estate or death taxes; N = exchange of notes or letters; P = protocol, negotiation protocol or additional protocol; S = shipping companies. State Secretariat for International Financial Matters SIF www.sif.admin.ch 047 \ COO Country / Jurisdic- Subject matter Date of signing Publication in Comments t i o n * ) SR 0.672 A u s t r i a I & C A 30.1.74 .916.31 P 18.1.94 amendment to A 1974 P 20.7.00 amendment to A 1974 P 21.3.06 .916.312 amendment to A 1974 P 3.9.09 amendment to A 1974 P 4. 6.12 amendment to A 1974 Iht. A 30.1.74 .916.32 A z e r b a i j a n I & C A 23.2.06 .916.41 Bahrain Air (I & C) A 9.11.04 .916.65 B a n g l a d e s h I A 10.12.07 .916.71 Barbados I N 20./26.8.63 .936.711 cf. United Kingdom (b) B e l a r u s I & C A 26.4.99 .916.91 B e l g i u m I & C A 28.8.78 .917.21 AA 10.4.14 Amendment to A 1978; in ef- fect since 19.7.17; applicable from 1.1.18 Belize I N 20./26.8.63 .936.711 cf. United Kingdom (b) Brazil S & Air (I) N 22.6.56 .919.85 B u l g a r i a I & C A 28.10.91 .921.41 A 19.9.12 replaced A 1991 Burundi S & Air (I & C) N 29.6.59 .982.15 cf. Republic of Congo C a n a d a I & C A 5.5.97 .923.21 P 22.10.10 amendment to A 1997; in ef- fect since 16.12.11, applicable since 1.1.12 C h i l e I & C A 2.4.08 .924.51 C h i n a , People's Republic Air (I) A 12.11.73 .924.91 Art. 9 of Agreement on civil aviation (AS 1975, 567) A 25. 9.13 .924.91 replaces A 1990; in effect since 15.11.14; applicable since 1.1.15 Chinese Taipei I A 8.10.07 private agreement (AS 2011 ( T a i w a n ) 9351) C o l o m b i a I & C A 26.10.07 .926.31 Congo (Republic) S & Air (I & C) N 29.6.59 .982.15 valid also for Burundi and Rwanda 047 \ COO 2/17 Country / Jurisdic- Subject matter Date of signing Publication in Comments t i o n * ) SR 0.672 C r o a t i a I & C A 12.3.99 .929.11 C y p r u s I & C A 25. 7.14 .925.81 in effect since 15.10.15; appli- cable since 1.1.16 Czech Republic I & C A 4.12.95 .974.31 P 11.9.12 amendment to A 1995; in ef- fect since 11.10.13; applicable from 1.1.14 D e n m a r k I & C A 23.11.73 .931.41 P 11.3.97 amendment to A 1973 P 21.8.09 amendment to A 1973 Iht. A 23.11.73 .931.42 I & C N 20.3.78 .931.411 extension of A 1973 Iht. N 20.3.78 .931.421 to Faroe Islands Dominica I N 20./26.8.63 .936.711 cf. United Kingdom (b) E c u a d o r I & C A 28.11.94 .932.71 P 26. 7.17 amendment to A 1994 (administrative assistance); not yet in effect E g y p t I A 20.5.87 .932.15 E s t o n i a I & C A 11.6.02 .933.41 P 25. 8.14 amendment to A 2002; in ef- fect since 16.10.15; applicable since 1.1.16 Faroe Islands I, C & Iht. N 20.3.78 .933.411 cf. Denmark I & C N 22.9.09 .933.412 cf. Denmark F i n l a n d I & C A 16.12.91 .934.51 P 19.4.06 amendment to A 1991 P 22.09.09 amendment to A 1991 P 18. 9.12 amendment to A 1991 Iht. A 27.12.56 .934.52 F r a n c e I & C A 9.9.66 .934.91 AA 3.12.69 amendment to A 1966 AA 22.7.97 amendment to A 1966 AA 27.8.09 amendment to A 1966 for ad- ministrative assistance since 1.1.10 AA 25. 6.14 amendment to P to A (clarifi- cation of administrative assis- tance) in effect since 30.3.16 Ct. BE, BL, BS, SO, VD, VS, NE A 11.4.83 cross-border commuters and JU Ct. GE A 29.1.73 cross-border commuters 047 \ COO 3/17 Country / Jurisdic- Subject matter Date of signing Publication in Comments t i o n * ) SR 0.672 F r a n k r e i c h A 23.3.17 EuroAirport Basle-Mulhouse; entered in force on 28.12.17; applicable since 1.1.18 Gambia I N 20./26.8.63 .936.711 cf. United Kingdom (b) G e o r g i a I & C A 15.6.10 .936.01 G e r m a n y I & C A 11.8.71 .913.62 Federal Republic P 17.10.89 amendment to A 1971 P 21.12.92 amendment to A 1971 P 12.3.02 amendment to A 1971 P 27.10.10 amendment to A 1971 Iht. A 30.11.78 .913.61 Ct. AG and ZH A 1929 & 1931 Rhine power plants G h a n a I, C & capital gains A 23.7.08 .936.31 P 22.5.14 amendment to A 2008 (admin- istrative assistance); not yet in effect Great Britain see United Kingdom G r e e c e I A 16.6.83 .937.21 P 4.11.10 amendment to A 1983 P 2. 8.12 amendment to A 1983 Grenada I N 20./26.8.63 .936 711 cf. United Kingdom (b) H o n g K o n g I A 4.10.11 .941.61 H u n g a r y I & C A 12. 9.13 .941.81 replaces A 1981; in effect since 9.11.14; applicable since 1.1.15 I c e l a n d A 10. 7.14 .944.51 replaces A 1988; in effect since 6.11.15; applicable since 1.1.16 I n d i a I A 2.11.94 .942.31 P 16.2.00 amendment to A 1994 P 30.8.10 amendment to A 1994 I n d o n e s i a I A 29.8.88 .942.71 P 8.2.07 amendment to A 1988 I r a n I & C A 27.10.02 .943.61 I r e l a n d I & C A 8.11.66 .944.11 P 24.10.80 .944.111 amendment to A 1966 P 26.1.12 amendment to A 1966 I s r a e l Air (I & C) N 8.9./9.10.51 not published I & C A 2.7.03 .944.91 047 \ COO 4/17 Country / Jurisdic- Subject matter Date of signing Publication in Comments t i o n * ) SR 0.672 I t a l y I & C A 9.3.76 .945.41 P 28.4.78 .945.411 amendment to A 1976 P 23. 2.15 amendment to A 1976 (admin- istrative assistance); in effect since 13.7.16; applicable since 23.3.15 I A 3.10.74 cross-border commuters (SR 0.642.045.43) Ivory Coast I A 23.11.87 .928.91 J a m a i c a I A 6.12.94 .945.81 J a p a n I A 19.1.71 .946.31 P 21.5.10 amendment to A 1971, in ef- fect since 30.12.11, applicable since 1.1.12 K a z a k h s t a n I & C A 21.10.99 .947.01 P 3.9.10 amendment to A 1999; in ef- fect since 26.2.14; applicable from 1.1.15 Kenya Air (I) N 26.2./30.10.73 .947.25 Korea (South) I A 12.2.80 .928.11 P 28.12.10 amendment to A 1980 K o s o v o I & C A 26.