The First section contains the relevant multilateral and bilateral conventions ratified by Switzerland, including double tax treaties. The Second section deals with purely internal Swiss legislation.
Entry into force of the Hague Trust Convention on 1st July 2007!
1) SWISS INTERNATIONAL LEGISLATION
HAGUE TRUST CONVENTION
Overall status
Other languages
Swiss ratification materials
Publication of final bill (French) January 3, 2007 (pdf) - published in FF 2007 41
Publication of final bill (German) January 3, 2007 (pdf) - published in BB 2007 41
Publication of final bill (Italian) January 3, 2007 (pdf) - published in FF 2007 41
Swiss Parliament: Upper House final vote December 20, 2006
Swiss Parliament: Lower House final vote December 20, 2006
Swiss Parliament: Lower House to Debate Drafts on December 19th 2006 Not debated due to lack of time!
Swiss Parliament: Lower House to Debate Drafts on September 27th 2006 No debated due to lack of time!
Swiss Parliament: Lower House did NOT debate drafts during Autumn session Postponed to December 4th-20th session
Swiss Parliament: Upper House Approves Drafts March 23rd, 2006
Federal Council Adopts Explanatory Report December 5th, 2005
Draft Ratification Act December 2nd 2005 (pdf) - published in FF 2006 623
Draft Implementation Act December 2nd 2005 (pdf) - published in FF 2006 619
Final explanatory Report December 2nd 2005 (pdf) - published in FF 2006 561
Consultation Results Report April 2005 (pdf)
Position of the State of Geneva February 2nd, 2005
Position of the Swiss Bankers Association January 31st, 2005
Position of the Swiss Asset Managers Association January 31st, 2005 (pdf)
Position of the Swiss Liberal Party January 28th, 2005 (pdf)
Position of STEP January 28th, 2005
Position of the State of Zurich January 26th, 2005
Position of the State of Solothurn January 24th, 2005 (pdf)
Position of the Employers Federation January 20th, 2005 (pdf)
Pre-draft Explanatory Report October 26th, 2004 (pdf)
Pre-draft ratification Act October 26th, 2004 (pdf)
Swiss government opens consultation on ratification October 20th, 2004
Position of the Council of States on Motion from Marc Suter August 24th, 2004
Position of the Swiss Lawyers Association March 31st, 2004 (members only)
Position of the Swiss Bankers Association March 30th, 2004 (pdf)
Motion from Marc Suter May 8th, 2003
Position of the Swiss Bankers Association 2001 (pdf)
Position of the Swiss Private Bankers Association 2001 report (pdf)
Position of the Federal Bank Commission 2001 report (pdf)
Position of the Federal Finance Dept 2001 (pdf)
SWITZERLAND - AUSTRALIA
Double tax treaty: Income
Double taxation convention regarding income tax February 28, 1980 (RS 0.672.915.81)
Form 98 public trading trust & corporate unit trust (pdf)
Form 98a Australien resident trust estate (pdf)
SWITZERLAND - AUSTRIA
"Rubik"
SWITZERLAND – DENMARK
Double tax treaty: Income & Wealth
Convention du 23 novembre 1973 amended 2009: pension trusts
Abkommen vom 23. November 1973 amended 2009: Anlagetrusts
Convenzione del 23 novembre 1973 amended 2009: pension trusts
Overenskomsten den 23. November 1973 (Danish) amended 2009: pension trusts
Convention of 23 November 1973 (English) amended 2009: pension trusts
SWITZERLAND - CANADA
Double tax treaty: Income & Wealth
Double taxation convention regarding income tax & wealth tax August 20, 1967 (RS 0.672.923.21)
SWITZERLAND - EUROPEAN UNION
Lugano Convention (Lugano II)
Convention concernant la compétence judiciaire, la reconnaissance et l'exécution des décisions en matière civile et commerciale October 30, 2007 (RS 0.275.12)
Übereinkommen über die gerichtliche Zuständigkeit und die Anerkennung und Vollstreckung in Zivil- und Handelssachen October 30, 2007 (RS 0.275.12)
Convenzione concernente la competenza giurisdizionale, il riconoscimento e l’esecuzione delle decisioni in materia civile e commerciale October 30, 2007 (RS 0.275.12)
Savings tax treaty
Savings tax treaty (French) October 26, 2004 (RS 0.641.926.81)
Savings tax treaty (German) October 26, 2004 (RS 0.641.926.81)
Savings tax treaty (Italian) October 24, 2006 (RS 955.032)
Directives relatives à la fiscalité de l'épargne de l'UE February 28, 2008 (cf. § 78-81)
Wegleitung zur EU-Zinsbesteuerung February 28, 2008 (cf. § 78-81)
Istruzioni concernenti la fiscalità del risparmio dell'UE February 28, 2008 (cf. § 78-81)
SWITZERLAND - FRANCE
Double tax treaty: Income & Wealth
SWITZERLAND - GERMANY
"RubiK"
Accord en matière de fiscalité et de marchés financiers with Protocol of April 5, 2012
Abkommen über Zusammenarbeit in den Bereichen Steuern und Finanzmarkt with Protocol of April 5, 2012
SWITZERLAND - HONG KONG
Double tax treaty: Income & Wealth
Convention trustee & pension trusts
Abkommen trustee & pension trusts
Convention (English) trustee & pension trusts
SWITZERLAND - NEW ZEALAND
Double tax treaty: Income
Double taxation convention regarding income tax June 6, 1980 (RS 0.672.961.41)
SWITZERLAND - TURKEY
Double tax treaty: Income
Convention investment trusts
Abkommen investment trusts
Conventon (Turkish) investment trusts
Convention (English) investment trusts
SWITZERLAND – UK
Double tax treaty: Income
Memorandum of Understanding of 18 January 2006 unit trusts
Protocol of 26 June 2007 pension trusts
Protocol of 26 June 2007 - Explanatory Memorandum HMRC Order 2007 No.3465
Protocole du 7 septembre 2009 pension trusts
Protokoll vom 7. September 2009 pension trusts
Protocollo del 7 settembre 2009 pension trusts
Protocol of 7 September 2009 (English) pension trusts
Double tax treaty: Estate
Double taxation convention regarding estate tax December 17, 1993 (RS 0.672.936.73)
"Rubik"
Agreement on cooperation in the area of taxation with Protocol of March 23, 2012
Accord concernant la coopération en matière de fiscalité with Protocol of March 23, 2012
Abkommen über die Zusammenarbeit im Steuerbereich with Protocol of March 23, 2012
SWITZERLAND - USA
Double tax treaty: Income
Double tax treaty regarding income tax October 2, 1996 (RS 0.672.933.61)
Edict regarding the US double tax treaty June 15, 1998 (RS 672.933.61)
US witholding tax (QI)
Final Qualified Intermediary Withholding Agreement (IRS Rev. Proc 2000-12)
SBA circular 6999 - offshore structures (members only)
SBA circular 7020 - trusts & foundations (members only)
SBA circular 7323 - non-US trusts (members only)
SBA circular 7367 - grantor trusts (members only)
SBA circular 7405 - foreign trusts (members only)
SBA circular 7428 - grantor trusts (members only)
SBA circular 7469 - grantor trusts (members only)
SBA circular 7516 - pension trusts (members only)
Mutual assistance treaty
Treaty on mutual assistance in criminal matters May 25, 1973 (RS 0.351.933.6)
Other treaty
Treaty regarding the unfreezing of Swiss assets in the USA November 22, 1946 (RS 0.982.2)
ANTI-MONEY LAUNDERING POLICY
Basel Committee on Banking Supervision
Financial Action Task Force
Die 40 Empfehlungen 2003 (unofficial translation)
Risk-based approach guidance
RBA Guidance for Trust and Companies Service Providers (TCSPs) June 17, 2008 (pdf)
Wolfsberg Group
Global anti-money laundering guidelines for private banking services Wolfsberg principles
Directives mondiales anti-blanchiment pour les services bancaires privés Principes de Wolfsberg (pdf)
AML Grundsätze für das Private Banking Geschäft Wolfsberg Grundsätze (pdf)
2) SWISS INTERNAL LEGISLATION
CONFLICTS - PRIVATE INTERNATIONAL LAW
Arrêté fédéral portant approbation et mise en oeuvre de la Convention de La Haye December 20, 2006 (RS 292)
Bundesbeschluss über die Genehmigung und Umsetzung des Haager Übereinkommen December 20, 2006 (RS 292)
Decreto federale che approva e traspone nel diritto svizzero la Convenzione dell'Aia December 20, 2006 (RS 292)
Federal bill ratifying and enacting the Hague Convention December 20, 2006 (multilingual translation)
PROPERTY LAW
Guidelines on Swiss land registry matters relating to trusts June 28, 2007 (unofficial translation)
Lignes directrices destinées au traitement des affaires liées à un trust June 28, 2007 (pdf)
Wegleitung zur grundbuchlichen Behandlung von Trustgeschäften June 28, 2007 (pdf)
Istruzioni sul trattamento di affari inerenti ad un trust June 28, 2007 (pdf)
Guidelines - Acquisition of Real Estate by Persons Abroad July 1, 2009 (pdf)
Instructions - Acquisition d'immeubles par des personnes à l'étranger July 1, 2009 (pdf)
Wegleitung - Erwerb von Grundstücken durch Personen im Ausland July 1, 2009 (pdf)
Istruzioni - Acquisito di fondi da parte di persone all'estero July 1, 2009 (pdf)
Ordonnance sur le registre foncier September 23, 2011 (RS 211.432.1)
Grundbuchverordnung September 23, 2011 (RS 211.432.1)
Ordinanza sul registro fondiario September 23, 2011 (RS 211.432.1)
DEBT COLLECTION AND BANKRUPTCY
Arrêté fédéral portant approbation et mise en oeuvre de la Convention de La Haye December 20, 2006 (RS 281.1)
Bundesbeschluss über die Genehmigung und Umsetzung des Haager Übereinkommen December 20, 2006 (RS 281.1)
Decreto federale che approva e traspone nel diritto svizzero la Convenzione dell'Aia December 20, 2006 (RS 281.1)
Federal bill ratifying and enacting the Hague Convention December 20, 2006 (multilingual translation)
TAXATION
Direct Federal Tax on Income
Circulaire n°20 - Imposition des trusts March 27th, 2008 (pdf)
Kreisschreiben n°20 - Besteuerung von Trusts March 27th, 2008 (pdf)
Circolare n°20 - Imposizione dei trusts March 27th, 2008 (pdf)
Withholding Tax
Circulaire n°20 - Imposition des trusts March 27th, 2008 (pdf)
Kreisschreiben n°20 - Besteuerung von Trusts March 27th, 2008 (pdf)
Circolare n°20 - Imposizione dei trusts March 27th, 2008 (pdf)
Value added tax (VAT)
Info TVA 14 concernant le secteur Finance (Français) valid since January 1, 2010 (605.530.14)
MWST-Branchen-Info 14 Finanzbereich (Deutsch) valid since January 1, 2010 (605.530.14)
Info IVA 14 concernente il settore Finanza valid since January 1, 2010 (605.530.14)
Brochure No.14: Finance (Français) valid until December 21, 2009
Brochure No.14: Finance (Italiano) valid until December 31, 2009
Brochure No.14: Finance (Deutsch) valid until December 31, 2009
SBA Circular 7615 - VAT Brochure No.14 Finance (members only)
SWISS TRUST
COMMERCIAL CREDIT
Ordonnance sur les placements collectifs de capitaux Real estate investment trusts (November 22, 2006)
Verordnung über die kollektiven Kapitalanlagen Real estate investment trusts (November 22, 2006)
Ordinanza sugli investimenti collettivi di capitale Real estate investment trusts (November 22, 2006)
ANTI-MONEY LAUNDERING
Federal legislation
Federal Act on combating money laundering and terrorist financing in the financial sector October 10, 1997 (RS 955.0)
Loi fédérale concernant la lutte contre le blanchiment d’argent et le financement du terrorisme dans le secteur financier October 10, 1997 (RS 955.0)
Bundesgesetz über die Bekämpfung der Geldwäscherei und der Terrorismusfinanzierung im Finanzsektor October 10, 1997 (RS 955.0)
Legge federale relativa alla lotta contro il riciclaggio di denaro e il finanziamento del terrorismo nel settore finanziario October 10, 1997 (RS 955.0)
Ordonnance de la FINMA sur le blanchiment d’argent (OBA-FINMA) December 8, 2010 (RS 955.033.0)
Geldwäschereiverordnung-FINMA (GwV-FINMA) December 8, 2010 (RS 955.033.0)
Ordinanza FINMA sul riciclaggio di denaro (ORD-FINMA) December 8, 2010 (RS 955.033.0)
Ordonnance sur l'activité d'intermédiaire financier exercée à titre professionnel (OIF) November 18, 2009 (RS 955.071)
Verordnung über die berufsmässige Ausübung der Finanzintermediation (VBF) November 18, 2009 (RS 955.071)
Ordinanza concernente l’esercizio a titolo professionale dell’attività di intermediazione finanziaria (OAIF) November 18, 2009 (RS 955.071)
Banking legislation
Official commentary
SBA circular 7634 (members only) November 11, 2009
ECONOMIC DEFENCE
Decree protecting Swiss corporations, partnerships and one-man businesses by conservatory measures April 12, 1957 (RS 531.54)