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Swiss Council of States Approves Pending Protocol to Tax Treaty with France

06 June 2024

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Treaty Development

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Switzerland-France

On 30 May 2024, the Swiss Council of States (upper house of parliament) approved the ratification of the pending protocol to the 1966 income and capital tax treaty with France. The protocol, signed 27 June 2023, is the fifth to amend the treaty. 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.