ШВЕЙЦАРИЯ И ФРАНЦИЯ УРЕГУЛИРОВАЛИ РАЗНОГЛАСИЯ И ВОЗОБНОВЛЯЮТ ОБМЕН НАЛОГОВОЙ ИНФОРМАЦИЕЙ

Швейцария и Франция сгладили проблемы и урегулировали разногласия, которые блокировали обмен налоговыми данными между двумя странами, что будет способствовать усилению работы Франции по борьбе с сокрытием налогоплательщиками денежных средств от налогов.

То, как данные, присланные Швейцарией, использовались во французском деле с участием крупнейшего банка Швейцарии UBS , вызывало обеспокоенность швейцарцев. Страны имели разное понимание в отношении межгосударственного соглашения об избежании двойного налогообложения (DTA) По мнению Швейцарии DTA существуют для того чтобы попытаться предотвратить двойное налогообложение, а также установить основные правила административной помощи в налоговых вопросах. Швейцария ожидала разъяснения от Франции до начала обмена дополнительной информацией.

Agreement amending DTA between Switzerland and France comes into force

Bern, 30.03.2016 - The agreement amending the double taxation agreement (DTA) with respect to taxes on income and capital between Switzerland and France came into force on 30 March 2016. The DTA is now fully in line with the current international standard on the exchange of information on request.

On 25 June 2014, Switzerland and France signed an agreement on administrative assistance in tax matters, which updated their bilateral DTA on income and capital. The agreement, which amends the additional protocol to the DTA, makes bilateral relations fully compliant with the OECD's international standard on administrative assistance. The governments of both countries have exchanged the corresponding notifications, thus allowing the DTA to come into force on 30 March 2016.

Taxpayers for whom France submits an individual administrative assistance request can now be identified by elements other than their name and address, something that was not possible previously under the bilateral DTA on income and capital. These requests may be considered for tax periods starting from 1 January 2010, the date on which the amended DTA came into force.

The agreement will also enable Switzerland to respond to group requests from France. Such requests are admitted for events that occurred on or after 1 February 2013, the date on which the Federal Act on International Administrative Assistance in Tax Matters came into force.

Another four Swiss double taxation agreements with Iceland, Cyprus, Estonia and Uzbekistan in force

Bern, 24.11.2015 - Another four double taxation agreements (DTAs) between Switzerland and Cyprus, Iceland, Estonia and Uzbekistan have come into force. They contain provisions on administrative assistance in accordance with the internationally applicable standard. They will also promote the development of bilateral economic relations.

Switzerland has concluded its first ever DTA with Cyprus. The new DTA was signed on 25 July 2014 and came into force on 15 October 2015.

The DTA with Iceland replaces the agreement which had been in force since 1989. It was signed on 10 July 2014 and came into force on 6 November 2015.

Finally, the DTAs with Estonia and Uzbekistan, which both date from 2002, have been updated with a protocol of amendment. The protocol of amendment to the DTA with Estonia was signed on 25 August 2014 and came into force on 16 October 2015. The protocol of amendment to the DTA with Uzbekistan was signed on 1 July 2014 and came into force on 14 October 2015.

The four DTAs will therefore be applicable from 1 January 2016.

To date, Switzerland has signed 53 DTAs and ten tax information exchange agreements (TIEAs) that are in line with the international exchange of information standard. Of these, 46 DTAs and seven TIEAs will be in force at the end of November 2015.

Switzerland signs tax information exchange agreement with Brazil

Bern, 24.11.2015 - On 23 November 2015 in Brasilia, Switzerland and Brazil signed a tax information exchange agreement (TIEA). The agreement with Brazil is the tenth TIEA signed by Switzerland.

Switzerland and Brazil are deepening their bilateral relations with the agreement. Switzerland will also be permanently removed from Brazil's blacklist of countries with an insufficient exchange of tax-related information, which will give Swiss companies operating in Brazil greater legal certainty and investment security. The agreement governs the exchange of information upon request in tax matters. In the future, the Swiss and Brazilian authorities will strive to further extend tax-related cooperation, which could also include the conclusion of provisions for the avoidance of double taxation.

The TIEA has to be approved by Parliament before it can come into force. It is subject to an optional referendum. During the hearing procedure which followed the completion of negotiations, the cantons and the business associations concerned expressed their support overall.

On 4 April 2012, the Federal Council decided to enter into administrative assistance agreements in accordance with the international standard not only in the form of double taxation agreements (DTAs) but also via TIEAs. In principle, DTAs and TIEAs are equivalent instruments for concluding an administrative assistance clause in accordance with the international standard. Unlike DTAs, which are aimed primarily at avoiding double taxation and therefore contain other material provisions, TIEAs merely govern the exchange of information upon request.

Федеральный совет Швейцарии заключил Соглашение об избежании двойного налогообложения с Албанией

Федеральный Совет Швейцарии принял заключение по протоколу к соглашению об избежании двойного налогообложения (ДТА) с Албанией.

Протокол был подписан 9 сентября и принят 11 ноября 2015 года. Его целью является принять Соглашение в соответствии с текущей политикой Швейцарии по налоговым обязательствам.

Протокол предусматривает включение арбитражной оговорки, которая обеспечит избежание двойного налогообложения. «Эволюционным» явилось положение о лицензионных платежах, что означает, что любые более выгодные соглашения, заключенные Албанией с членами Европейского Союза или Европейской экономической зоны, будут также применяться к трансграничным отношениям со Швейцарией.

Протокол также обновляет положения об обмене налоговой информацией и вводит условие по борьбе со злоупотреблениями для предотвращения того, что соглашение может использоваться людьми, которые не имеют права на его преимущества.

Швейцарские кантоны и бизнес-ассоциации поприветствовали протокол, который в настоящее время направлен в парламент на утверждение.

Swiss Council Adopts Dispatch On Albania DTA Protocol

The Swiss Federal Council has adopted a dispatch on a protocol to the double tax agreement (DTA) with Albania.

The protocol was signed on September 9 and the dispatch was adopted on November 11. Its aim is to bring the DTA into line with Switzerland's current policy on tax agreements.

The protocol provides for the inclusion of an arbitration clause that will ensure the avoidance of double taxation. An "evolutionary" clause on royalty payments means that any more advantageous agreements concluded by Albania with members of the European Union or the European Economic Area will also be applicable to cross-border dealings with Switzerland.

The protocol also updates the tax information exchange provisions and introduces an anti-abuse clause to prevent the agreement being used by people who are not entitled to its benefits.

The Swiss cantons and business associations welcomed the protocol. The dispatch has now been sent to Parliament for approval.

Federal Council adopts two dispatches on double taxation agreements with Liechtenstein and Norway

Bern, 28.10.2015 - Today, the Federal Council adopted the dispatch on the new double taxation agreement (DTA) with Liechtenstein and on its implementation in addition to the dispatch on the revision of the DTA with Norway. Both dispatches were submitted to Parliament for approval.

The new DTA signed with Liechtenstein on 10 July 2015 is a comprehensive agreement for the avoidance of double taxation on income and capital. It replaces the current agreement of 22 June 1995 between Switzerland and Liechtenstein which only covers the taxation of certain income. The new DTA governs in particular the taxation of old age and survivors' insurance (AHV) pensions. These can be taxed solely in the state of residence, and the DTA will eliminate the current double taxation of AHV pensions from Liechtenstein for people who live in Switzerland. For cross-border commuters, the respective state of residence will continue to retain the right of taxation. The taxation of dividends, interest and royalty payments is now also governed by the DTA. The DTA contains solutions for this income which are comparable to those recently concluded by Switzerland in other agreements.

On 4 September 2015, Switzerland and Norway signed a protocol of amendment in Oslo to their DTA in the area of taxes on income and capital. The most favoured nation clause will be implemented with this protocol of amendment. The new arbitration clause ensures that double taxation will be avoided. In addition, Article 26 on the exchange of information was amended at Norway's request.

The cantons and business associations concerned have welcomed both agreements. Switzerland has concluded 52 double taxation agreements overall that are in line with the international standard on the exchange of information; 41 of these are in force.

Federal Council adopts dispatch on double taxation agreement with Oman

Bern, 14.10.2015 - Yesterday, the Federal Council adopted the dispatch on the new double taxation agreement (DTA) with Oman and submitted it to Parliament for approval. The agreement will promote bilateral economic relations and contains provisions on the exchange of information upon request in accordance with the OECD standard.

Aside from the exchange of information, Switzerland and Oman have in particular agreed that dividends can be taxed at a maximum rate of 15% in the source state. Dividend payments from significant holdings can be subject to a maximum of 5% tax in the source state, and dividend payments to pension funds and the contracting states are taxable solely in the recipient's state of domicile. Interest may be taxed at no more than 5% in the source state. Moreover, provision has been made for taxation solely in the recipient's state of domicile for certain interest payments. The source state can tax royalty payments at a rate of no more than 8%, whereby lower maximum tax rates for royalty payments agreed by Oman with third countries will apply also for Switzerland by virtue of a most favoured nation clause. Pensions may also be taxed at source. Furthermore, it has been stipulated that contributions to pension funds in the other country are deductible.

The new double taxation agreement was signed on 22 May 2015. Following parliamentary approval in both countries, it will probably enter into force in 2016. To date, Switzerland has signed 53 DTAs and nine tax information exchange agreements (TIEAs) that are in line with the international exchange of information standard, and of these, 41 DTAs and seven TIEAs are in force.

Швейцария расширяет сеть налоговых соглашений

Федеральный Совет Швейцарии вынес положительное заключение в части имплементации положений Соглашения об обмене налоговой информацией между Конфедерацией, Белизом и Гренадой.

Соответствующее заключение, одобренное Советом 7 октября текущего года, в ближайшее время будет внесено в парламент для дальнейшего утверждения.

Соглашения об обмене налоговой информацией с Гренадой и Белизом были подписаны 19 мая и 10 августа текущего года, соответственно.

В рамках слушаний, последовавших за процедурой заключения соглашений, кантоны и бизнес-ассоциации страны выразили полную поддержку обоим соглашениям.

Federal Council adopts dispatch on more tax information exchange agreements

Bern, 07.10.2015 - Today, the Federal Council adopted the dispatch on a further two tax information exchange agreements, which will now be submitted to Parliament for approval. The agreements in question are with Belize and Grenada.

Tax information exchange agreements (TIEAs) - like double taxation agreements (DTAs) - are instruments for concluding an administrative assistance clause in accordance with the international standard. Unlike DTAs, which are aimed primarily at avoiding double taxation and therefore contain other material provisions, TIEAs merely govern the exchange of information upon request.

The TIEAs on which the Federal Council adopted the dispatch today were signed on 19 May 2015 (Grenada) and 10 August 2015 (Belize). The agreements have to be approved by Parliament before they can come into force. They are subject to an optional referendum. During the hearing procedure which followed the conclusion of negotiations, the cantons and the interested business circles expressed their support.

In addition to these two TIEAs, Switzerland has concluded seven other TIEAs with Andorra, Greenland, Guernsey, Jersey, the Isle of Man, San Marino and the Seychelles, which have already come into force.

Switzerland, Norway and Albania sign protocol to amend double taxation agreement

09.09.2015 in Tirana, Switzerland and Albania signed a protocol amending the agreement for the avoidance of double taxation (DTA) with respect to taxes on income and capital. This protocol introduces an administrative assistance clause in line with the international standard for the exchange of information upon request. The new DTA will contribute to the positive development of bilateral economic relations.

Aside from the new provision on the exchange of information for tax purposes, the agreement has been modified in other respects in line with Switzerland's current agreement policy, particularly with the introduction of an arbitration clause to ensure that double taxation is avoided. With regard to royalties, a future developments clause will enable Switzerland to benefit from any more favourable DTAs that Albania subsequently enters into with a country in the European Union (EU) or European Economic Area (EEA). Finally, an anti-abuse clause will preclude the use of the agreement by persons who are not entitled to the benefits it grants.

After negotiations finished, the protocol amending the agreement was initialled on 19 February 2015. It was then submitted to the cantons and the business associations concerned for consultation, and it did not encounter any opposition. It still has to be approved by parliament in both countries before it can enter into force.

Switzerland and Norway sign protocol to amend double taxation agreement

On 4 September 2015 in Oslo, Switzerland and Norway signed a protocol amending the agreement for the avoidance of double taxation (DTA) with respect to taxes on income and capital. This protocol introduces an arbitration clause in line with the OECD Model Tax Convention and Switzerland's current agreement policy. The new DTA will contribute to the positive development of bilateral economic relations.

Switzerland and Norway amended their agreement in 2009 in order to add a provision on the exchange of information in line with the international standard. At that time, a most favoured nation clause was also agreed in Switzerland's favour in the event of Norway agreeing to an arbitration clause with another partner. This protocol of amendment implements that most favoured nation clause and introduces an arbitration clause that ensures double taxation is avoided. At Norway's request, Article 26 on the exchange of information has also been updated.

After negotiations finished, the protocol amending the agreement was initialled on 13 March 2015. It was then submitted to the cantons and the business associations concerned for consultation, and it did not encounter any opposition. It still has to be approved by parliament in both countries before it can enter into force.

Switzerland has signed a total of 52 double taxation agreements in line with the international exchange of information standard, and 41 of these are in force.

Another four tax information exchange agreements now in force

The tax information exchange agreements Switzerland with Andorra, Greenland, San Marino and the Seychelles have come into force. They will apply from 1 January 2016.

Following the completion of the corresponding ratification processes, the tax information exchange agreements (TIEA) have come into force with Andorra (27 July 2015), Greenland (22 July 2015), San Marino (20 July 2015) and the Seychelles (10 August 2015). The agreements will be applied from 1 January 2016.

On 4 April 2012, the Federal Council decided to enter into administrative assistance agreements in accordance with the international standard not only in the form of double taxation agreements (DTAs) but also via TIEAs. In principle, DTAs and TIEAs are equivalent instruments for concluding an administrative assistance clause in accordance with the international standard. Unlike DTAs, which are aimed primarily at avoiding double taxation and therefore contain other material provisions, TIEAs merely govern the exchange of information upon request.

To date, Switzerland has signed 51 DTAs and 9 TIEAs that are in line with the international exchange of information standard, and of these, 41 DTAs and 7 TIEAs are in force.

Швейцария и Белиз подписали соглашение об обмене налоговой информацией / Switzerland signs tax information exchange agreement with Belize

Для Швейцарской Конфедерации подписанное соглашение является девятым по счёту. Его положения предусматривают обмен информацией по запросу. Соглашение затрагивает федеральные, кантональные и коммунальные налоги Швейцарии в части налогообложения актов наследования и дарения. В случае Белиза, соглашение затрагивает подоходный налог, налог на предпринимателя (business tax) и общий налог с продаж (general sales tax).

В апреле 2012 года Федеральный Совет Швейцарии принял решение применить международные стандарты в части административного содействия к заключённым правительством соглашениям об обмене налоговой информацией и соглашениям об избежании двойного налогообложения. Соглашения об обмене налоговой информацией с Джерси, Гернси и островом Мэн начали применяться с 1 января текущего года. Соглашения с Андоррой, Гренландией, Сан-Марино и Сейшельскими островами вступили в силу в июле текущего года, их применение начнётся с 1 января 2016 года.

On 10 August 2015, Switzerland and Belize signed a tax information exchange agreement (TIEA) in London. Such agreements are concluded within the framework of Switzerland's administrative assistance policy.

The agreement with the Central American country has to be approved by Parliament and subjected to an optional referendum before it can enter into force. During the hearing procedure which followed the completion of negotiations, the cantons and the business associations concerned expressed their support.

Switzerland has signed eight other TIEAs to date. The agreements with Jersey, Guernsey and the Isle of Man are in force and have been applicable since 1 January 2015. The agreements with Andorra, Greenland, San Marino and the Seychelles entered into force in July 2015 and will be applicable from 1 January 2016 onwards. Finally, Switzerland also signed a TIEA with Grenada on 19 May 2015. Negotiations with other countries and territories are under way.

On 4 April 2012, the Federal Council decided to adopt the international administrative assistance standard not only in double taxation agreements (DTAs) but also in TIEAs. In principle, DTAs and TIEAs are equivalent instruments for concluding an administrative assistance clause in accordance with the international standard. Unlike DTAs, which are aimed primarily at avoiding double taxation and therefore contain other material provisions in this regard, TIEAs merely govern the exchange of information upon request.

Швейцария и Лихтенштейн подписали соглашение о двойном налогообложении

Швейцария и Лихтенштейн подписали новое соглашение о двойном налогообложении (DTA), которое понижает ставки налога с источника выплаты, применимые к дивидендам и процентным выплатам.

Соглашение было подписано 10 июля Эвелин Видмер-Шлумпф, главой Швейцарского федерального департамента финансов, и Адрианой Вадуц Хаслер, премьер-министром Лихтенштейна. Оно заменит предыдущее соглашение, подписанное в 1995 году.

В соответствии с новым соглашением, ставка налога с источника выплаты процентов будет снижена до нуля, если фактический владелец является резидентом другого государства. Ставка налога на дивиденды и портфельные дивиденды, выплачиваемые физическим лицам, упадет с 35 процентов до 15 процентов. В соглашении также предусмотрены исключения.

В случае с трансграничными работниками, страна проживания сохранит право на налоговые выплаты. Соглашение также регулирует налогообложение государственных пенсий, которые будут облагаться налогом только в стране проживания. Преимущества профессиональных пенсий также будет подлежать налогообложению в стране проживания.

Кроме того, соглашение содержит положения об обмене информацией, которые соответствуют стандартам Организации экономического сотрудничества и развития.

Новый договор вступит в силу 1 января 2017.

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Switzerland, Liechtenstein Sign Double Tax Deal

Switzerland and Liechtenstein have signed a new double taxation agreement (DTA), which lowers the withholding tax rates applicable to dividend and interest payments.

The DTA was signed on July 10 by Eveline Widmer-Schlumpf, the head of the Swiss Federal Department of Finance, and Vaduz Adrian Hasler, the Prime Minister of Liechtenstein. It will replace the previous agreement, signed in 1995.

Under the new DTA, the withholding tax rate on interest payments will be reduced to zero, if the beneficial owner is resident in the other state. The withholding tax rate on portfolio dividends and dividends paid to individuals will fall from 35 percent to 15 percent. Exceptions apply.

In the case of cross-border workers, the country of residence will retain the right to tax. The DTA also regulates the taxation of state pensions, which will be taxed exclusively in the state of residence. The benefits of occupational pensions will also be subject to taxation in the country of residence.

In addition, the DTA contains provisions for the exchange of information that are in line with the Organisation for Economic Cooperation and Development standard.

The new treaty will enter into force on January 1, 2017.

Switzerland and Oman sign new double taxation agreement

Bern, 22.05.2015 - Switzerland and Oman signed a new double taxation agreement (DTA) in the area of taxes on income today within the framework of the political consultations in Sugiez (canton of Fribourg). The new DTA contains provisions on the exchange of information in accordance with the international standard applicable at present and largely follows Switzerland's agreement policy. It will contribute to the further positive development of bilateral economic relations.

Aside from the exchange of information, Switzerland and Oman have in particular agreed that dividends can be taxed at a maximum rate of 15% at source. Dividend payments from significant holdings can be subject to a maximum of 5% tax in the source state, and dividend payments to pension funds and the contracting states are taxable solely in the recipient's state of domicile. Interest will be taxed at no more than 5% in the source state. Moreover, provision has been made for taxation solely in the recipient's state of domicile for certain interest payments. Royalty payments are subject to tax of no more than 8% in the source state, whereby lower maximum tax rates for royalty payments agreed by Oman with third countries will apply also for Switzerland by virtue of a most favoured nation clause. Pensions may also be taxed at source. Furthermore, it has been stipulated that contributions to pension funds in the other country are deductible.

After negotiations finished, a report on the new DTA with Oman was submitted to the cantons and the business associations concerned for their comments. They approved the signing. The new agreement still has to be approved by Parliament in both countries before it can come into force.

To date, Switzerland has signed 51 DTAs and eight tax information exchange agreements (TIEAs) that are in line with the international exchange of information standard, and of these, 41 DTAs and three TIEAs are in force.

Switzerland signs tax information exchange agreement with Grenada

19 May 2015, Switzerland and Grenada signed a tax information exchange agreement (TIEA) in London. Such agreements are concluded within the framework of Switzerland's administrative assistance policy.

The agreement has to be approved by Parliament and subjected to an optional referendum before it can enter into force. During the hearing procedure which followed the completion of negotiations, the cantons and the business associations concerned expressed their support.

Switzerland has signed eight TIEAs to date. The agreements with Jersey, Guernsey and the Isle of Man are in force and have been applicable since 1 January 2015. The agreements with Andorra, Greenland, San Marino and the Seychelles were approved by Parliament on 20 March 2015 and are likely to enter into force this autumn, subject to a referendum being called. Negotiations with other interested jurisdictions are under way.

On 4 April 2012, the Federal Council decided to adopt the international administrative assistance standard not only in double taxation agreements (DTAs) but also in tax information exchange agreements.

In principle, DTAs and TIEAs are equivalent instruments for concluding an administrative assistance clause in accordance with the international standard. Unlike DTAs, which are aimed primarily at avoiding double taxation and therefore contain other material provisions in this regard, TIEAs merely govern the exchange of information upon request.

Federal Council initiates consultation on automatic exchange of information in tax matters with Australia

Bern, 29.04.2015 - Today, the Federal Council initiated the consultation on the automatic exchange of information in tax matters with Australia. Switzerland and Australia had signed a corresponding joint statement on 3 March 2015. The first automatic exchange of bank client data with partner countries should take place in 2018, provided the necessary legal foundations are created in time.

The joint declaration signed by Switzerland and Australia on 3 March 2015 makes provision for the mutual application of the global standard for the automatic exchange of information once the statutory basis has come into force in both countries. In addition, the declaration specifies that Switzerland and Australia are satisfied with the confidentiality rules provided for in the other jurisdiction with regard to tax. Moreover, Australia has established a regulatory procedure for its taxpayers. Finally, Australia has declared its willingness to hold talks on improving market access for Swiss financial service providers.

The agreement of 3 March 2015 with Australia and the federal decree based on this that has now been submitted for consultation are the first of their kind for introducing the automatic exchange of information with a partner state.

Within the framework of the consultation, interested parties have until 19 August 2015 to comment on the federal decree based on which Switzerland will activate the automatic exchange of information with Australia.

From a legal viewpoint, the two countries will exchange information automatically based on the Multilateral Competent Authority Agreement on the Automatic Exchange of Financial Account Information (MCAA). The consultation procedure on the MCAA and on the draft Federal Act on the International Automatic Exchange of Information in Tax Matters ended on 21 April 2015.

Switzerland is in contact with other countries regarding the introduction of the automatic exchange of information. Switzerland and the EU initialled an AEOI agreement covering all 28 EU member states on 19 March 2015. It should be signed shortly.

Италия и Швейцария пересматривают налоговые соглашения

В ближайшее время ожидается пересмотр долгожданного налогового соглашения между Италией и Швейцарией.

Согласно отчету информационного агентства ANSA, толчком для того, чтобы завершить договор следует одобрение парламентом новой программы добровольного раскрытия налоговой информации Италией, которая позволит гражданам Италии упорядочить налоговые выплаты по капиталам, находящимся за границей.

Программа также устанавливает срок в 60 дней со дня его вступления в силу 2 марта 2015 года, для стран, которые еще не подписали налоговые соглашения с Италией, чтобы сделать так, чтобы позволить обмен налоговой информацией или изучить риски, связанные с "черным списком ".

Итальянское правительство надеется создать “двойной охват”, благодаря которому оно может выявить итальянцев с неафишируемыми активами в Швейцарии, чьи данные рискуют быть раскрытыми в соответствии с новым договором, а также предлагает им возможность использования программы добровольного анонсирования источников дохода и возможность вернуть свой капитал в Италию, а также не выплачивать более жесткие штрафные санкции, налагаемые на необъявленные активы, найденные в «черных списках» стран.

Италия всегда занимала жесткую позицию в любых сложных переговорных процессах со Швейцарией и настаивала на том, что власти Швейцарии не должны предлагать положения, которые бы устанавливали налоговую амнистию и, в частности, что итальянские вкладчики, которые, как считается, имеют большие объемы средств в Швейцарии, не должны оставаться анонимными. С другой стороны, эффективный договор будет иметь существенное значение для Италии, так как сумма дополнительного налога в рамках программы раскрытия капитала может достичь 5 млрд. евро(USD5.9 млрд).

Другим камнем преткновения в переговорах по соглашению ранее было взимание налогов, собираемых с работников, пересекающих границу. В соответствии с действующим соглашением, трансграничные итальянские рабочие, занятые в Швейцарии, освобождаются от налогообложения в Италии, но Швейцария требуется передать 38,8 процента швейцарского финансового дохода, получаемого от них в Италию.

В недавнем прошлом, глава кантона Тичино пожаловался на «демпинг заработной платы», связанный со снижением заработной платы, которая меньше, чем рыночная ставка рабочей силы из Италии, и стремился изменить это соотношение. Италия в свою очередь будет пытаться всеми силами сохранить действующее соглашение, однако пока нет никаких данных о том, как будет решаться этот вопрос в будущих переговорах.

Обращайтесь ко мне по вопросам частного банковского обслуживания (private banking), управления состоянием (wealth management) и за консультациями по вопросам защиты активов.
Благодаря своим многолетним деловым контактам с руководителями и собственниками ряда швейцарских банков, банковскими юристами и налоговыми консультантами я предоставляю экспертизу по вопросам любой степени сложности и путям реализации деловых и личных интересов прежде всего в Швейцарии (а также в ряде других юрисдикций). Вы можете связаться со мной по Skype - volkov71 или email: vvaleriy@me.com.

Federal Council adopts dispatches on double taxation agreements with Estonia, Ghana, Iceland, Uzbekistan and Cyprus

Bern, 12.11.2014 - Today, the Federal Council adopted the dispatches on five double taxation agreements (DTAs), which will now be submitted to parliament for approval. The agreements with Estonia, Ghana, Iceland and Uzbekistan replace or revise the currently valid agreements Switzerland has with these countries. Switzerland has concluded its first ever DTA with Cyprus. All of the agreements contain administrative assistance provisions in accordance with the internationally applicable standard.

Aside from an OECD administrative assistance clause, the agreements with Estonia and Iceland provide for further amendments to the currently valid DTA. The new double taxation agreement with Cyprus contains provisions which largely implement Switzerland's agreements policy in this area.

The cantons and the business associations concerned have welcomed the conclusion of the five DTAs. The agreement with Estonia was signed on 25 August 2014, and the agreements with Ghana, Uzbekistan, Iceland and Cyprus were signed on 22 May 2014, 1 July 2014, 10 July 2014 and 25 July 2012 respectively.

First three Swiss tax information exchange agreements in force

Bern, 03.11.2014 - Switzerland's first three tax information exchange agreements, i.e. with Jersey, Guernsey and the Isle of Man, have entered into force. They will be applicable from 1 January 2015.

The agreements between Switzerland and Jersey, Switzerland and Guernsey and Switzerland and the Isle of Man regarding the exchange of information on tax matters have entered into force on 14 October 2014 and will be applicable from 1 January 2015.

On 4 April 2012, the Federal Council decided to adopt the international administrative assistance standard not only in double taxation agreements (DTAs) but also in tax information exchange agreements (TIEAs). DTAs and TIEAs are essentially equivalent instruments for agreeing to standard-compliant administrative assistance requests. Unlike DTAs, which are aimed primarily at avoiding double taxation and therefore contain other material provisions, TIEAs merely govern the exchange of information.

To date, Switzerland had signed 50 DTAs and 7 TIEAs that are in line with the international exchange of information standard, and of these, 38 DTAs and 3 TIEAs are in force.