• 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%.

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