Mensuel de mars 2012 - Economie/Finance

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German-Swiss tax agreement : Renegotiation in the air
In September 2011 German Finance Minister Wolfgang Schuble and his Swiss counterpart Eveline Widmer-Schlumpf signed a tax agreement between the two countries that was supposed to settle once and for all the dispute over tax evasion by German clients of banks in Switzerland. This agreement would enable persons resident in Germany to regularise their existing banking relationships in Switzerland retrospectively either by making a one-off tax payment or by disclosing their accounts. Future investment proceeds for German bank clients from dividends, capital gains and interest would be subject to a final withholding tax, with the proceeds transferred to the German authorities by Switzerland. One-off tax payments would amount to between 19 and 34 per cent of...
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