background image

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.


Taxes Covered

(1) This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its states, cantons, districts, counties, local authorities, or municipalities, irrespective of the manner in which they are levied (including in the form of surcharges).

(2) There shall be regarded as taxes on income and on capital all (ordinary and extraordinary) taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, social security taxes, as well as taxes on capital appreciation. The Agreement shall not apply to taxes on lottery prizes levied at the source.

(3) The existing taxes to which the Agreement shall apply are in particular:

  • (1) in the Federal Republic of Germany:
    • (a) income tax including the related supplementary tax;
    • (b) corporate income tax including the related supplementary tax;
    • (c) property tax;
    • (d) land tax; and
    • (e) business tax;
  • (hereinafter referred to as "German taxes")
  • (2) in Switzerland:
    • (1) the taxes levied by the federal government, by cantons, districts, counties, local authorities, or municipalities
      • (a) on income (total income, earned income, business income, investment income, etc.); and
      • (b) on capital (total capital, movable and immovable property, business capital, capital, and reserves, etc.);
    • (hereinafter referred to as "Swiss taxes").

(4) This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes.

(5) The provisions of this Agreement on the taxation of business profits shall apply analogously for business taxes not levied on profits or capital.