Double taxation agreement with Kosovo enters into force

The double taxation agreement (DTA) with respect to taxes on income between Switzerland and Kosovo came into force on 10 October 2018. It will be applicable from 1 January 2019.

It is the first DTA between Switzerland and Kosovo. The DTA will contribute to the positive development of economic relations between the two countries. It takes account of the developments associated with the OECD’s base erosion and profit shifting (BEPS) project which aims to combat the erosion of the tax base and profit shifting. In particular, it contains an anti-abuse clause and an arbitration clause. The DTA also contains an administrative assistance clause in line with the international standard for the exchange of information upon request.

Press release of the Swiss Federal Government of 25 October 2018 –