Convention Norway - Switzerland

The Convention between the Kingdom of Norway and the Swiss Confederation for the avoidance of double taxation with respect to taxes on income and on capital was signed on 7 September 1987 and entered into force on 2 May 1989. The text of the Convention is included in St.prp. nr. 76 (1987-1988).

The Convention was later amended four times by amending protocols signed on 12 April 2005, 31 August 2005, 4 October 2015 and 20 June 2019, respectivly.

The text of the amending protocol of 12 April 2005 is included in St.prp. nr. 55 (2004-2005). The amending protocol entered into force on 20 December 2005.

The text of the amending protocol of 31August 2009 is included in Prop. 17 S (2010-2011). The amending protocol entered into force on 22 December 2010.

The text of the amending protocol of 4 September 2015 is included in Prop. 153 S (2015-2016). The amending protocol entered into force on 6 December 2016.

The text of the amending protocol of 20 June 2019 is included in Prop. 138 S (2018-2019). The amending protocol was signed on 20 June 201 and has not yet entered into force.

Mutual Agreement

Pursuant to paragraph 8 of Article 25 of the Convention, as amended by protocols, the competent authorities of Norway and Switzerland has reached an mutual agreement to establish the mode of application of the arbitration process.