• Ireland - Switzerland
    Ireland - Switzerland: Amending Protocol Provisions Come Into Force


    The provisions of the Income and Capital Tax Treaty between Ireland and Switzerland came into effect on 1 January 2014.

    In accordance with the amending protocol, the withholding tax on dividend payments will be amended as follows:

    • 0% if the beneficial owner of the dividends is a company (other than a partnership) which holds directly at least 10% of the capital in the company paying the dividends.
    • 0% if the beneficial owner of the dividends is a pension scheme.
    • 0% if the beneficial owner of the dividends is the central bank of the other Contracting State.
    • 15% in all other cases.

    The withholding tax on interest and royalties will remain unchanged at 0%.

    Back to News
    Related Topics:

Cyprus Self-Managed Alternative Investment Funds with Limited Number of Persons (AIFLNP) - Compliance Calendar Have you ever been in a situation where although you have the competency to perform a task you are unsure what the totality of the task might be? This situation can arise when numerous regulatory requirements are imposed on an organisation and further exacerbated by the almost exponential increase in the velocity of change of these requirements.

Read more
Follow Us
Specialist writers View All
Copyright © 2012 - 2019 Offtax Ltd. All rights reserved. Compare Countries News & Articles About Join Us Directory Contact Us