16.12.2025 • 14 min read

Switzerland-China double taxation agreement: comprehensive guide

The Double Taxation Agreement (DTA) between Switzerland and China prevents dual fiscal burdens on income and capital for residents of both countries. This treaty reduces withholding taxes on dividends, interest, and royalties, while establishing clear rules for business profit taxation. The 2013 protocol significantly expanded information exchange provisions and aligned the agreement with OECD standards.