Switzerland’s Federal Council approves tax treaty with Liechtenstein and protocol with Norway

Switzerland’s Federal Council on October 28 announced it has approved a new tax treaty with Liechtenstein and a tax treaty protocol with Norway. Both agreements have been submitted to Parliament for consideration.

The treaty with Liechtenstein, signed July 15, would replace a 1995 agreement between the countries and includes provisions governing the tax treatment of dividends, interest, and royalties. The Norway protocol, signed September 4, includes a most favored nation clause and an arbitration provision.

See:

• Federal Order approving the agreement against double taxation between Switzerland and Liechtenstein (In French)

• Message from the Federal Council on the DTA with Liechtenstein  (In French)

• Text of the Protocol amending the DTA with Norway (In French)

• Federal Decree approving a Protocol amending the Convention against double taxation between Switzerland and Norway (In French)

• Concerning the approval of a protocol amending the convention against double taxation between Switzerland and Norway  (In French)

Related MNE Tax articles:

• Switzerland and Liechtenstein reach agreement on double tax treaty