30.12.2025

US-Switzerland tax treaty: a comprehensive guide to the double taxation agreement (DTT)

The United States–Switzerland Income Tax Convention stands as one of the most sophisticated bilateral tax frameworks in international taxation, governing how cross-border income flows between these two major financial centers are taxed. Signed in 1996 and amended by the 2009 Protocol (effective 2010), this double taxation treaty establishes clear rules for dividends, interest, royalties, business profits, and employment income while providing mechanisms to prevent fiscal evasion and eliminate double taxation.