Links

The First section contains the relevant multilateral and bilateral conventions ratified by Switzerland, including double tax treaties. The Second section deals with purely internal Swiss legislation.

Entry into force of the Hague Trust Convention o­n 1st July 2007!

1) SWISS INTERNATIONAL LEGISLATION

HAGUE TRUST CONVENTION

Overall status

Explanatory Report  drawn up by Alfred von Overbeck

Other languages

Swiss ratification materials

Publication of final bill (French)  January 3, 2007 (pdf) - published in FF 2007 41
Publication of final bill (German)  January 3, 2007 (pdf) - published in BB 2007 41
Publication of final bill (Italian)  January 3, 2007 (pdf) - published in FF 2007 41
Draft Ratification Act  December 2nd 2005 (pdf) - published in FF 2006 623
Draft Implementation Act  December 2nd 2005 (pdf) - published in FF 2006 619
Final explanatory Report  December 2nd 2005 (pdf) - published in FF 2006 561
Consultation Results Report  April 2005 (pdf)
Position of the State of Geneva  February 2nd, 2005
Position of the Swiss Liberal Party  January 28th, 2005 (pdf)
Position of STEP  January 28th, 2005
Position of the State of Zurich  January 26th, 2005
Position of the State of Solothurn  January 24th, 2005 (pdf)
Position of the Employers Federation  January 20th, 2005 (pdf)
Pre-draft Explanatory Report  October 26th, 2004 (pdf)
Pre-draft ratification Act  October 26th, 2004 (pdf)
Position of the Swiss Lawyers Association  March 31st, 2004 (members only)
Motion from Marc Suter  May 8th, 2003

SWITZERLAND - AUSTRALIA

Double tax treaty: Income

Double taxation convention regarding income tax  February 28, 1980 (RS 0.672.915.81)
Form 98  public trading trust & corporate unit trust (pdf)
Form 98a  Australien resident trust estate (pdf)

SWITZERLAND - AUSTRIA

"Rubik"

SWITZERLAND – DENMARK

Double tax treaty: Income & Wealth

Convention du 23 novembre 1973  amended 2009: pension trusts
Abkommen vom 23. November 1973  amended 2009: Anlagetrusts
Convenzione del 23 novembre 1973  amended 2009: pension trusts
Overenskomsten den 23. November 1973 (Danish)  amended 2009: pension trusts
Convention of 23 November 1973 (English)  amended 2009: pension trusts

SWITZERLAND - CANADA

Double tax treaty: Income & Wealth

SWITZERLAND - EUROPEAN UNION

Lugano Convention (Lugano II)

Savings tax treaty

Savings tax treaty (French)  October 26, 2004 (RS 0.641.926.81)
Savings tax treaty (German)  October 26, 2004 (RS 0.641.926.81)
Savings tax treaty (Italian)  October 24, 2006 (RS 955.032)
Wegleitung zur EU-Zinsbesteuerung  February 28, 2008 (cf. § 78-81)

SWITZERLAND - FRANCE

Double tax treaty: Income & Wealth

SWITZERLAND - GERMANY

"RubiK"

SWITZERLAND - HONG KONG

Double tax treaty: Income & Wealth

Convention  trustee & pension trusts
Abkommen  trustee & pension trusts
Convention (English)  trustee & pension trusts

SWITZERLAND - NEW ZEALAND

Double tax treaty: Income

Double taxation convention regarding income tax  June 6, 1980 (RS 0.672.961.41)

SWITZERLAND - TURKEY

Double tax treaty: Income

Convention  investment trusts
Abkommen  investment trusts
Conventon (Turkish)  investment trusts
Convention (English)  investment trusts

SWITZERLAND – UK

Double tax treaty: Income

Double tax treaty: Estate

Double taxation convention regarding estate tax  December 17, 1993 (RS 0.672.936.73)

"Rubik"

Agreement on cooperation in the area of taxation  with Protocol of March 23, 2012
Abkommen über die Zusammenarbeit im Steuerbereich  with Protocol of March 23, 2012

SWITZERLAND - USA

Double tax treaty: Income

US witholding tax (QI)

Mutual assistance treaty

Treaty on mutual assistance in criminal matters  May 25, 1973 (RS 0.351.933.6)

Other treaty

ANTI-MONEY LAUNDERING POLICY

Basel Committee on Banking Supervision

Financial Action Task Force

Risk-based approach guidance

Wolfsberg Group

2) SWISS INTERNAL LEGISLATION

CONFLICTS - PRIVATE INTERNATIONAL LAW

PROPERTY LAW

Guidelines on Swiss land registry matters relating to trusts  June 28, 2007 (unofficial translation)
Ordonnance sur le registre foncier  September 23, 2011 (RS 211.432.1)
Grundbuchverordnung  September 23, 2011 (RS 211.432.1)
Ordinanza sul registro fondiario  September 23, 2011 (RS 211.432.1)

DEBT COLLECTION AND BANKRUPTCY

TAXATION

Direct Federal Tax on Income

Withholding Tax

Value added tax (VAT)

Info TVA 14 concernant le secteur Finance (Français)  valid since January 1, 2010 (605.530.14)
MWST-Branchen-Info 14 Finanzbereich (Deutsch)  valid since January 1, 2010 (605.530.14)
Info IVA 14 concernente il settore Finanza  valid since January 1, 2010 (605.530.14)
Brochure No.14: Finance (Français)  valid until December 21, 2009
Brochure No.14: Finance (Italiano)  valid until December 31, 2009
Brochure No.14: Finance (Deutsch)  valid until December 31, 2009

COMMERCIAL CREDIT

Ordonnance sur les placements collectifs de capitaux  Real estate investment trusts (November 22, 2006)
Verordnung über die kollektiven Kapitalanlagen  Real estate investment trusts (November 22, 2006)
Ordinanza sugli investimenti collettivi di capitale  Real estate investment trusts (November 22, 2006)

ANTI-MONEY LAUNDERING

Federal legislation

Geldwäschereiverordnung-FINMA (GwV-FINMA)  December 8, 2010 (RS 955.033.0)
Ordinanza FINMA sul riciclaggio di denaro (ORD-FINMA)  December 8, 2010 (RS 955.033.0)

Banking legislation

Official commentary

ECONOMIC DEFENCE