• Singapore - Switzerland
    Provisions of Tax Treaty Come Into Effect

    04-01-2013

    The provisions of the tax treaty between Singapore and the Switzerland came into effect on 1 January 2013.

    The treaty was signed on 24 February 2011 and came into force on 1 August 2012.

    As per the treaty the following withholding taxes will apply:

    • Dividends:
      • 5% if the beneficial owner is a company (other than a partnership) which holds directly at least 10% of the capital of the company paying the dividends.
      • 15% in all other cases.

    • Interest:
      • 0% if the payer is a banking enterprise of the other State.
      • 5% in all other cases.

    • Royalties: 5% withholding tax on royalties.
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