Questions and answers

Frequently asked questions (FAQ) concerning the application of Swiss anti-abuse provisions to payments of dividends, interest and royalties from the EU to associated corporations in Switzerland (Article 15 of the Agreement on the Taxation of Savings).


Last modification 24.10.2018

Top of page

https://www.estv.admin.ch/content/estv/en/home/internationales-steuerrecht/fachinformationen/dba-missbrauch/faq.html