Switzerland - The New Tax Agreement between Germany and Switzerland – Milestone or Selling of Indulgences?
- A. Perdelwitz
- European Taxation, 2011 (Volume 51), No 12
- 18 November 2011
In this article, the author analyses the Switzerland–Germany tax agreement concerning the future tax treatment of capital investment income and previously undeclared funds signed on 21 September 2011. In particular, the author considers the agreement in light of German constitutional and EU law.