Employment Tax

DTA-Switzerland

New consultation agreement of 25 April 2023 to clarify the application of Article 15 paragraph 4 DTA-Switzerland

The German and Swiss tax authorities have concluded a new consultation agreement regarding the group of persons to whom Article 15 paragraph 4 applies in order to ensure the uniform application and interpretation of Article 15 paragraph 4 of the double taxation agreement between Germany and Switzerland (DTA-Switzerland) Bundesministerium der Finanzen (Federal Ministry of Finance) letter dated 25 April 2023, IV B 2 - S 1301-CHE/21/10018 :001).

Background

In the mutual agreement of 18 September 2008, the tax authorities agreed to apply Article 15, paragraph 4 DTA-Switzerland only to persons whose (1) procuration or (2) function mentioned in (a) Article 15, paragraph 4, sentence 1 DBA-Switzerland and (b) no. 2 letter a), sentence 1 of the mutual agreement of 7 July 1997 is entered in the commercial register.

From Christina Neugirg and Stefan Sperandio