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Protocol to tax agreement between Germany and Switzerland signed – details

|Treaty Development|Germany; Switzerland
Germany; Switzerland


12 April 2012

On 5 April 2012, Germany and Switzerland signed an amending protocol to the not yet in force Germany - Switzerland Tax Agreement (2011), signed on 21 September 2011, in respect of capital income derived by German residents from assets in Switzerland.

The main elements of the protocol are:

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