On 1 January 2013, the Switzerland - United Kingdom Tax Agreement (2011), as amended by the 2012 protocol and 2012 Mutual Agreement, 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.