On December 7, 2021 the Swiss State Secretariat for International Finance issued a press release announcing that the protocols amending Switzerland's double taxation agreements (DTAs) with Cyprus, Malta and Liechtenstein have entered into force. Most of the provisions of these amending protocols will apply from January 1, 2022, although some provisions are applicable from the date of entry into force.

Following the completion of the internal ratification procedures in Switzerland and in the respective countries, the following protocols have entered into force:

·     The Protocol of 20 July 2020 amending the agreement of 25 July 2014 between the Swiss Confederation and the Republic of Cyprus for the avoidance of double taxation with respect to taxes on income and capital: entry into force on 3 November 2021.

·     The Protocol of 16 July 2020 amending the agreement of 25 February 2011 between the Swiss Confederation and Malta for the avoidance of double taxation with respect to taxes on income: entry into force on 3 November 2021.

·     The Protocol of 14 July 2020 amending the agreement of 10 July 2015 between Switzerland and the Principality of Liechtenstein for the avoidance of double taxation with respect to taxes on income and capital: entry into force on 1 December 2021.

You can find the respective protocols with the links below. All three protocols are available in the German, French and Italian language. You can change the language on the page the links below forward you to.

·     Protocol to amend the DTA with Cyprus;

·     Protocol to amend the DTA with Malta;

·     Protocol to amend the DTA with Liechtenstein.

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