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Federal Council adopts dispatch on amendment of double taxation agreement with Slovenia

Press releases, 22.11.2023

During its meeting on 22 November 2023, the Federal Council adopted the dispatch on the protocol of amendment to the double taxation agreement (DTA) with Slovenia. The protocol implements the OECD's minimum standards from the base erosion and profit shifting (BEPS) project with regard to double taxation agreements.

The protocol of amendment contains an abuse clause which refers to the main purpose of a tax arrangement or a transaction and thus ensures that the benefits of the DTA are not abused.

The cantons and interested business sectors have welcomed the conclusion of the protocol of amendment. It still has to be approved by the legislator in both countries before it can come into force.

Botschaft über die Genehmigung eines Protokolls zur Änderung des DBA zwischen der Schweiz und Slowenien(pdf, 319kb)
Änderungsprotokoll zum DBA zwischen der Schweiz und Slowenien(pdf, 216kb)
Bundesbeschluss über die Genehmigung eines Protokolls zur Änderung des DBA zwischen der Schweiz und Slowenien(pdf, 175kb)

Address for enquiries:

Communications
State Secretariat for International Finance SIF
Tel. +41 58 462 46 16, info@sif.admin.ch

Publisher:

The Federal Council

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Last update 22.11.2023