Announcement
Tax treaty between The Netherlands and Switzerland
Tax | Netherlands
Reference
Code
T11070
Service level
CBL
| This Taxflash is intended to provide customers with general information gathered from different sources that are generally believed to be reliable. Clearstream Banking S.A. does not guarantee the accuracy or completeness of the information and does not undertake to keep it up to date. Use of the information made available in this Taxflash is at the customer’s own risk and Clearstream Banking S.A., its subsidiaries and affiliates expressly disclaim any liability for any errors or omissions reflected herein. The information in this Taxflash does not constitute legal or tax advice. |
The Double Taxation Treaty (DTT) between The Netherlands and Switzerland, signed on 26 February 2010, will come into force on 9 November 2011.
The treaty generally applies from 1 January 2012.
The DTT tax rates may vary in particular circumstances but will not exceed the following:
| Debt Securities: | 0% |
| Equities: | 15% |
The Market Taxation Guides (Netherlands and Switzerland) will be updated in due course to reflect the Netherlands-Switzerland treaty.