On 1 January 2013, the Austria - Switzerland Tax Agreement (2012) will enter into force. The agreement generally applies from 1 January 2013. Switzerland concluded the approval process on 19 December 2012. The Federal Act on International Withholding Tax, which governs the implementation of the withholding tax agreements, entered into force on 20 December 2012. Details have become available of the tax agreement between Austria and Switzerland signed on 13 April 2012, concerning the future tax treatment of capital investment income and past undeclared funds. The tax agreement between Switzerland and Austria corresponds largely to the agreements with Germany and the United...