Double taxation agreements


Double taxation agreements between Switzerland and other countries

In order to avoid the income and assets of an individual living in Switzerland but having income or assets in another country, Switzerland has concluded double taxation agreements with many countries

Taxation of income and assets

Double tax treaties are mostly aimed at taxing income. However, there are also treaties that take into account the assets as well. Double tax treaties are complex and are concluded individually between the two contracting states, so that usually no treaty is 100% similar to the other. Therefore, it is always advisable to seek the advice of a tax expert when it comes to questions regarding the taxation of income and assets abroad.

Double taxation in the case of gifts or inheritances

Switzerland’s double taxation agreement does not cover gifts. However, there is an agreement with some countries regarding the taxation of inheritances. This is usually very limited in scope, so that double taxation can often not be avoided entirely.

Countries with which Switzerland has a double taxation agreement

The following list concludes all countries between which and Switzerland a double taxation agreement exists (source: