On 9 November 2023, North Macedonia published in the Official Gazette the law for the ratification of the pending protocol to the 2000 income and capital tax treaty with Switzerland. The protocol, signed 19 May 2021, is the first to amend the treaty and includes changes to bring the treaty in line with OECD BEPS standards. It will enter into force once the ratification instruments are exchanged and will generally apply from 1 January of the year following its entry into force.