Switzerland suspends most favoured nation status to India

Switzerland suspended the most favoured nation clause in its tax treaty with India following an Indian Supreme Court ruling. This impacts dividend taxation, raising it to 10% for Indian entities in Switzerland from January 2025. The decision stems from differing interpretations of the MFN clause's application concerning OECD membership and pre-existing tax treaties.

Dec 13, 2024 - 10:15
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Switzerland suspends most favoured nation status to India
Switzerland suspended the most favoured nation clause in its tax treaty with India following an Indian Supreme Court ruling. This impacts dividend taxation, raising it to 10% for Indian entities in Switzerland from January 2025. The decision stems from differing interpretations of the MFN clause's application concerning OECD membership and pre-existing tax treaties.

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