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Agreement Identifies US and Swiss Pension Plans for Tax Treaty Benefits

by Mike Godfrey, Tax-News.com, Washington

14 December 2004

The Competent Authorities of Switzerland and the United States have reached mutual agreement on the qualification of certain Swiss and US pensions for double tax treaty benefits.

The changes apply under paragraph 3 of Article 10 (Dividends) of the US-Switzerland income tax treaty, and the agreement also specifies the procedures for claiming treaty benefits in each country and the methods each country uses to grant treaty benefits.

The agreement constitutes a Mutual Agreement in accordance with the Convention Between the United States of America and the Swiss Confederation for the Avoidance of Double Taxation with Respect to Taxes on Income signed at Washington, DC, on October 2, 1996.


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