International treaty

Switzerland: tax treaties

Tax treaties and related documents between the UK and Switzerland.

Documents

2012 UK-Switzerland exchange of letters - in force

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2009 UK-Switzerland protocol - in force

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Details

2017 Protocol

The protocol to the 1977 Convention was signed on 30 November 2017 and has not yet entered into force.

This will happen when both countries have completed their Parliamentary procedures and exchanged diplomatic notes.

An announcement will be made when these procedures have been completed.

2012 exchange of letters

The exchange of letters entered into force on 19 December 2012.

2009 protocol

The double taxation agreement entered into force on 15 December 2010.

It’s effective in both countries from 1 January 2011.

1977 Switzerland - UK Double Taxation Convention

The 1977 Switzerland - UK Double Taxation Convention entered into force on 7 October 1978.

It has been amended by protocols signed on 5 March 1981, 17 December 1993, 26 June 2007 and 7 September 2009.

It’s effective in the UK from:

  • 1 April 1978 for Corporation Tax
  • 6 April 1978 for Capital Gains Tax
Published 9 February 2011
Last updated 18 January 2018 + show all updates
  1. The 2017 Protocol signed on 30 November 2017 has been added to the page.
  2. The 1977 Switzerland - UK Double Taxation Convention document has been added to this page.
  3. First published.