0.672.926.81 original text agreement between the Swiss federal Council and the Commission of the communities European for the avoidance of double taxation of the retired staff of the institutions and agencies of the European communities resident in Switzerland signed on 26 October 2004 and approved by the Federal Assembly on 17 December 2004 entered into force by Exchange of notes may 31, 2005 (status 31 May 2005) the Swiss federal Council and the Commission of the communities European , whereas the commitment made by the Swiss Confederation, of one part, and the European communities and its Member States, on the other hand, in the joint declaration annexed to the final act of the seven agreements signed in Luxembourg on 21 June 1999 to seek an appropriate solution to the problem of double taxation of the pensions of pensioners of the institutions of the communities European resident in Switzerland, anxious to avoid this double taxation , have agreed upon the following provisions: art. 1. this agreement applies to pensions paid by the Commission, either directly or by out of funds that it has made to persons who are domiciled or residing in Switzerland under Swiss tax law, in respect of services rendered to any of the institutions or agencies of the communities European.
S. 2 provided that effective tax is levied at source on such pensions by the Commission, the free Switzerland these taxes federal, cantonal and communal, according to the principles of its domestic law.
S. 3. the term "pension" covers invalidity, retirement and survival pensions, disability allowances, separation of function and includes family allowances paid by the Commission. It includes periodic payments and benefits in capital paid as such.
S. 4. this Agreement shall apply also to pensions paid by the European Investment Bank, the Central Bank European and the European Investment Fund.
S. 5. this Agreement shall enter into force the first day following the second notification of the completion of the respective approval procedures portions. Its provisions will apply to pensions paid by the Commission from 1 January of the year following the date of entry into force.
S. 6. this agreement may be denounced by one or the other party with a notice written six months before the end of a calendar year. In this case, the agreement shall cease to be applicable to pensions paid from January 1 of the year following the date of termination.
S. 7. this agreement is drawn up in duplicate in German, English, French and Italian each of its texts being equally authentic.
Done at Luxembourg, 26 October 2004.
To the Swiss federal Council: the Commission of the European Communities: Micheline Calmy-Rey Joseph Deiss Antonio Vitorino RO 2005 2187. FF 2004 5593 RO 2005 2185 RS 0.142.112.681, 0.172.052.68, 0.420.513.1 (in force until 31.12.2002), 0.740.72, 0.7184.108.40.206, 0.916.026.81 and 0.946.526.81.
Status as of May 31, 2005