Switzerland and Austria sign protocol of amendment to double taxation agreement

On 30 July 2026 in Vienna, Switzerland and Austria signed a protocol amending the agreement for the avoidance of double taxation (DTA) with respect to taxes on income and capital. The protocol implements the minimum standards set out in the agreement for double taxation and makes specific adjustments to the DTA to bring it into line with the changing needs of the contracting states since the last revision, which was carried out under the 2009 protocol of amendment.