17 June 2016

The Netherlands and Switzerland sign agreements providing tax certainty for funds and investors

The Dutch Government issued a press release on June 8, stating that two competent authorities agreements (the Agreements) have been signed with Switzerland regarding the application of the Netherlands-Switzerland double tax treaty (the Tax Treaty). The first agreement relates to the tax treaty entitlement of the Dutch fiscal investment institution regime. The second agreement relates to the Dutch closed fund for joint accounts.

A Tax Alert prepared by EY's Global Tax Desk Network, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-1056

Document ID: 2016-1056