On 19 March 2021, the Swiss parliament approved in the final vote the pending protocol to the 1999 tax treaty with Kuwait. The protocol, signed 6 November 2019, is the first to amend the treaty and includes changes to bring the treaty in line with BEPS standards, as well as changes in withholding on dividends and interest and other changes. The protocol 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.