DT18102 - Double Taxation Relief Manual: Guidance by country: Switzerland: Protocols amending the 1977 Agreement

Title

PROTOCOL BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE SWISS CONFEDERATION AMENDING THE CONVENTION FOR THE AVOIDANCE OF DOUBLETAXATION WITH RESPECT TO TAXES ON INCOME, SIGNED AT LONDON ON 8 DECEMBER 1977, AS AMENDED BY THE PROTOCOLS SIGNED AT LONDON ON 5 MARCH 1981, AT BERN ON 17 DECEMBER 1993 AND AT LONDON ON 26 JUNE 2007.

Signed: 7 September 2009

Statutory Instrument number: SI 2010 No. 2689

Entered into force: 15 December 2010

Has effect from: In both countries

In respect of arbitration in MAP (Article 24), 15 December 2013

In respect of other MAP provisions and Exchange of Information (Article 25), 1 January 2011

Title

PROTOCOL BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE SWISS CONFEDERATION AMENDING THE CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME, SIGNED AT LONDON ON 8 DECEMBER 1977, AS AMENDED BY THE PROTOCOLS SIGNED AT LONDON ON 5 MARCH 1981, AT BERN ON 17 DECEMBER 1993

Signed: 26 June 2007

Statutory Instrument number: SI 2007 No. 3465

Entered into force: 22 December 2008

Has effect from: In both countries

in respect of matters falling within Article 25(1) (Exchange of Information), 22 December 2008

In Switzerland, in respect of dividend withholding tax and other taxes, 1 January 2009

In the United Kingdom, in respect of income tax and capital gains tax, 6 April 2009; in respect of corporation tax, 1 April 2009. Dividend tax credits were terminated for dividends paid on or after 6 April 2009

Title

PROTOCOL BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE SWISS CONFEDERATION AMENDING THE CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME, SIGNED AT LONDON ON 8TH DECEMBER 1977, AS AMENDED BY THE PROTOCOL SIGNED AT LONDON ON 5TH MARCH 1981

Signed: 17 December 1993

Statutory Instrument number: SI 1994 No. 3215

Entered into force: 19 December 1994

Has effect from: In Switzerland, 1 January 1995; In the United Kingdom, respect of corporation tax, 1 April 1995

Title

PROTOCOL BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE SWISS CONFEDERATION AMENDING THE CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME, SIGNED AT LONDON ON 8 DECEMBER 1977

Signed: 5 March 1981

Statutory Instrument number: SI 1982 No. 714

Entered into force: 10 May 1982

Has effect from: In both countries, for dividends paid after 10 May 1982

Exchange of Letters

Exchange of Letters between the United Kingdom and Switzerland concerning the application of Article 25 (Exchange of Information)

Signed: 3 May 2012 (Switzerland) and 6 May (UK)

Statutory Instrument number: SI 2012 No. 3079

Entered into force: 19 December 2012

Has effect from: In both countries, 19 December 2012. The Agreement supplements the Convention by updating the exchange of information article (Article 25) in the Convention to bring it into line with the international standard for exchange of information as set out in the current (2010) OECD Model Tax Convention

Title

PROTOCOL BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE SWISS FEDERAL COUNCIL AMENDING THE CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME, SIGNED AT LONDON ON 8 DECEMBER 1977, AS AMENDED BY THE PROTOCOLS SIGNED AT LONDON ON 5 MARCH 1981, AT BERN ON 17 DECEMBER 1993, AT LONDON ON 26 JUNE2007 AND AT LONDON ON 7 SEPTEMBER 2009

Signed: 30 November 2017

Statutory Instrument number: SI 2018 No. 627

Entered into force: 19 July 2019

Has effect from:

In both countries, for taxes withheld at source, 1 January 2020

In Switzerland, in respect of other taxes, 1 January 2020

In the United Kingdom, in respect of income tax and capital gains tax, 6 April 2020; in respect of corporation tax, 1 April 2020