On 28 February 2011, Sweden and Switzerland signed an amending protocol to the income and capital tax treaty of 7 May 1965 as amended by the protocol of 10 March 1972. The protocol was concluded in the Swedish and German languages, each text having equal authenticity. The protocol includes an exchange of information clause in accordance with the OECD standards. Other changes include: -   the withholding tax on dividends is generally 15%, but 0% if the recipient is:       -   a company (other than a partnership) which holds directly or indirectly at least 10% of the...