The New Tax Agreement between Germany and Switzerland – Milestone or Selling of Indulgences?

Journal
Author
Perdelwitz, A.
Country
Germany; Switzerland
Published Date
Issue
European Taxation 2011 (Volume 51), No. 12
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author analyses the Switzerland–Germany tax agreement concerning the future tax treatment of capital investment income and previously undeclared funds signed on 21 September 2011. In particular, the author considers the agreement in light of German constitutional and EU law.