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Switzerland Sets Referendum Deadline for Pending Protocol to Tax Treaty with Serbia

28 January 2025

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Treaty Development

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Switzerland-Serbia

Switzerland has set a referendum deadline of 19 April 2025 for the pending protocol to the 2005 tax treaty with Serbia. The protocol, signed 19 September 2023, is the first to amend the treaty, which was signed when Serbia and Montenegro still formed a single state, and only applies in relation to Serbia and Switzerland. In relation to Montenegro and Switzerland, the original treaty applies and is not amended by the protocol. The protocol will be ratified after the referendum deadline provided that there is no valid objection or effective appeal through the referendum process. It will enter into force...