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Double Taxation Agreement China Switzerland: A Comprehensive Guide

Are you engaging in cross-border trade or investment activities between China and Switzerland? If so, it is essential to understand the double taxation agreement (DTA) between these two countries. This agreement can help you avoid paying taxes twice on the same income or profit, making your business activities more cost-effective and efficient.

What Is a Double Taxation Agreement?

A double taxation agreement is an international tax treaty between two countries that aims to eliminate the double tax burden that arises when individuals or companies conduct business activities across borders. Double taxation occurs when a taxpayer is taxed on the same income or profit in two different countries, and it can discourage cross-border trade and investment.

DTAs generally define which country has the right to tax specific types of income or profit and at what rate. They also provide rules to avoid double taxation, such as a tax credit, exemption, or deduction. DTAs aim to promote economic relations between countries by providing greater tax certainty and stability, reducing the risk of disputes, and enhancing cooperation between tax authorities.

The Double Taxation Agreement China Switzerland

China and Switzerland signed a DTA in 1990, which is still in force today. The agreement applies to residents of either country who are subject to taxes on their income or profits in both countries. The DTA covers taxes on income, profits, and gains derived from sources such as:

– Business profits

– Dividends

– Interest

– Royalties

– Capital gains

– Employment income

– Income from independent personal services, including consultancy, professional services, and technical services.

The DTA allocates taxing rights between China and Switzerland for each of these income types, depending on the source of income. For example, business profits are generally taxable in the country where the business is located, while dividends and interest are often taxed in the country of residence of the recipient.

The agreement also provides mechanisms to avoid double taxation, such as:

– A tax credit to eliminate double taxation on income that is taxed in both countries

– An exemption for certain types of income in one country, reducing the taxable income to be taxed in the other country

– A reduced withholding tax rate on dividends, interest, and royalties.

Benefits of the Double Taxation Agreement

The DTA between China and Switzerland offers several benefits for individuals and companies engaged in cross-border trade and investment activities, including:

– Avoiding double taxation and reducing the overall tax burden on income and profits

– Providing greater tax certainty and stability, reducing the risk of disputes, and enhancing cooperation between tax authorities

– Promoting cross-border business activities by removing tax barriers and improving the overall business environment.


The Double Taxation Agreement China Switzerland is a valuable resource for businesses and individuals engaged in cross-border trade and investment activities. By understanding the agreement`s provisions and mechanisms to avoid double taxation, you can reduce your tax burden and promote economic relations between China and Switzerland. Consult with a tax professional experienced in international tax to ensure compliance with all relevant tax laws and regulations.

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