Double taxation

Double taxation is when two countries levy taxes at the same time for the same thing. In such cases, a person earns an income in one country on which he or she must be taxed in both the country where he or she works and his or her home country. In order to prevent this, Switzerland has signed a double taxation agreement (DTA) with more than 100 countries – including all the EU and EFTA countries. These agreements prevent double taxation of income, wealth or inheritance and in some cases provide for reductions in withholding tax.

Full external pagelist of Switzerland’s double taxation agreements (German)


Please note:

This is not a public information point on the subject of taxes. The information on this page is meant for information purposes for employees and students of ETH Zurich. No responsibility is taken for the correctness of this information. The rules and regulations may have changed in the meantime. For legally binding information please contact the responsible authority.

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