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Inland Revenue

Tax Policy

Switzerland

1980 agreement

Status: In force
Signed: 6 June 1980
In force: 21 November 1981
Effective: In New Zealand: From the income year beginning 1 April 1981.
In Switzerland: From the taxable year beginning 1 January 1981.
Refer to Article 27 of the agreement.
Legislation: Double Taxation Relief (Switzerland) Order 1981 (New Zealand Legislation website)

Protocol to the 1980 agreement

Status: In force
Signed: 6 June 1980
In force: 21 November 1981
Effective: In New Zealand: From the income year beginning 1 April 1981.
In Switzerland: From the taxable year beginning 1 January 1981.
Refer to Article 27 of the agreement.
Legislation: Double Taxation Relief (Switzerland) Order 1981 (New Zealand Legislation website)

Protocol to the 1980 agreement and 1980 protocol

Text PDF (159 KB)
DOCX (30 KB)
Status: In force
Signed: 8 August 2019
In force: 10 December 2020
Effective: As specified in Article IX of the Protocol.
Legislation: Double Tax Agreements (Switzerland) Order 2020 (New Zealand Legislation website)
National interest analysis Finance and Expenditure Committee report (includes NIA) (New Zealand Parliament website)

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