Switzerland and Netherlands Sign Protocol of Amendment to Double Taxation


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Switzerland and Netherlands Sign Protocol of Amendment to Double Taxation Agreement

June 19, 2019

efdBern, 12.06.2019 – On 12 June 2019 in the Hague, Switzerland and the Netherlands signed a protocol of amendment to the double taxation agreement with respect to taxes on income (DTA). The protocol implements the minimum standards for double taxation agreements. It also clarifies some concepts and also adapts the DTA to the current treaty policy of the two states.

In particular, the protocol of amendment contains an abuse clause which refers to the main purpose of an arrangement or transaction and thus ensures that the DTA is not abused. The DTA also clarifies the concept of a pension scheme and creates a non-exclusive right for the source state to tax pensions.

The cantons and the business circles concerned have welcomed the conclusion of the protocol of amendment. It still has to be approved by parliament in both countries before it can come into force.

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