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IIR international supplementary tax to come into force in 2025
During its meeting on 4 September 2024, the Federal Council decided to bring the income inclusion rule (IIR) into force with effect from 1 January 2025. This international supplementary tax will complement the Swiss supplementary tax (QDMTT) already introduced in 2024. Both tax rules will ensure that tax receipts stay in Switzerland, rather than flowing abroad, and provide legal certainty.
Switzerland and Hungary sign protocol of amendment to double taxation agreement
On 12 July 2024 in Budapest, Switzerland and Hungary signed a protocol of amendment to the agreement for the avoidance of double taxation with respect to taxes on income and capital (DTA). It implements the minimum standards for double taxation agreements.
Review on international financial and tax matters
In its review, the State Secretariat for International Financial Matters lists the most important events for Switzerland in international financial and tax matters and provides information on the status of current regulatory projects.