Entry into force of the revised double taxation agreement (DTA) between Switzerland and Kazakhstan

Entry into force of the revised double taxation agreement (DTA) between Switzerland and Kazakhstan

The protocol amending the DTA in the area of taxes on income and on capital concluded between Switzerland and Kazakhstan entered into force on 26 February 2014 and will be applicable from 1 January 2015.

Key provisions of the protocol and the Agreement include the following:

  • The withholding tax rate for dividends is 5% if the recipient is a company controlling directly at least 10% of the voting power of the company paying the dividends. Otherwise the rate is 15%.
  • The withholding tax rate for interest and royalties is 10%.
  • The agreement contains an administrative assistance clause in accordance with the current international OECD standard with regard to the exchange of information and will contribute to the positive development of economic relations between Switzerland and Kazakhstan. 
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