The treaty signed by Switzerland and Japan allows for avoidance of double taxes in both countries. The treaty was revised in 2012 to further extend the benefits for dividend payments, interest payments and other types of payments like royalties.
The clauses in the agreement state that businesses conducting their operations in both Japan and Switzerland automatically qualify for withholding tax reductions. A business which is holding 25% of voting power in another business and is required, or chooses, to pay dividends to that company, will receive a 0% withholding tax on those dividends. The general withholding tax was updated to be 10% in the new treaty agreement. There is also a 0% rate which applies to some financial companies and pension systems.
Often people reading about China-Switzerland double tax treaty