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Germany - Switzerland Tax Treaty (as amended through 2010 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 30

Earlier Agreements

(1) Upon the entry into force of this Agreement, the Agreement Between the German Reich and the Swiss Confederation for the Avoidance of Double Taxation with Respect to Direct Taxes and Succession Duties dated July 15, 1931, as amended with the Supplementary Protocol dated March 20, 1959, shall be terminated insofar as Chapter I of that agreement relates to direct taxes. The relevant provisions of that agreement shall no longer apply to those taxes to which this Agreement applies in accordance with Article 32 herein.

(2) The Supplementary Protocol of July 6, 1956 to the July 15, 1931 Agreement Between the German Reich and the Swiss Confederation for the Avoidance of Double Taxation with Respect to Direct Taxes and Succession Taxes shall remain in force in addition to this Agreement.