The Agreements with Austria and the United Kingdom entered into force on 1 January 2013. In scope are British and Austrian taxpayers holding a Swiss bank account or a securities deposit.
Guidance on the Agreements on Cooperation in the Area of Taxation with Other States and the Federal International Withholding Tax Act (IWTA) (PDF, 1 MB, 10.02.2017)Levying of final withholding tax and voluntary disclosure
November 2013
Webcode=D228.W515.en
Appendix 3 Sample calculations carve-out (PDF, 201 kB, 02.10.2015)Webcode=L551.Z377.en
Appendix 6 Table of Concordance UK (PDF, 281 kB, 02.10.2015)Webcode=G596.X999.en
Appendix 7 Procedure for non-UK domiciled individuals (PDF, 32 kB, 02.10.2015)Webcode=N938.G296.en
Appendix 18 Table of Concordance Austria (PDF, 174 kB, 02.10.2015)Webcode=X650.F280.en
Last modification 29.09.2015