Federal Council adopts dispatches on the amendments to the DTAs with New Zealand, the Netherlands, Norway and Sweden

According to the press release of the Federal Department of Finance (FDF) of 6 November 2019, the protocols implement the minimum standards in matters of double taxation agreements.

All amendment protocols contain a misuse clause, which is based on the main purpose of a design or business.

• The agreement with New Zealand has also been supplemented with an arbitration clause.
• The protocol with the Netherlands also clarifies the concept of pension funds and creates a non-exclusive right of the source state to tax pensions and annuities.

The Federal Council's press release and the corresponding documents (dispatches, Federal Council decisions and the minutes of amendments) can be downloaded here.