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Switzerland and Liechtenstein ratify the Protocol amending their Double Taxation Agreement

The Protocol amending the Double Taxation Agreement (DTA) on income and wealth taxes between Switzerland and Liechtenstein has been ratified in Bern this July 14th.

The amendment has the aim to introduce an anti-abuse clause, completing the provision on the amicable procedure in compliance with the minimum standards of the BEPS project against double taxation.

The news saw the favour of both the Cantons and the relevant players of the sector, and in order to enter into force it will have to be approved by the legislators of both countries.

SOURCE: sif.admin.ch