0.192.122.632.31 Exchange of letters on August 10, 1961, between Switzerland and the Association European of free trade on the tax status of Swiss officials at the service of this Association between into force on 10 August 1961 text original European Association Geneva, August 10, 1961 free trade Secretariat A Division of international organizations of the federal political Department Berne Minister , I have the honour to acknowledge receipt of the letter dated August 10, 1961 and whose content is as follows: "in its meeting of 2 June 1961, the Swiss federal Council, which it was agreed to submit the issue of the tax status of Swiss officials at the service of the European Free Trade Association, agreed, until new promissory that officials of the European Free Trade Association benefit, regardless of their nationality, of the tax exemption on salaries, emoluments and allowances which they are paid by the Association.
Pursuant to that decision, officials of Swiss nationality at the service of the European Free Trade Association are established for the benefit of the provisions of art. 17, let. (a), of the agreement between the Swiss federal Council, and the European Free Trade Association to determine the legal status of this Association in Switzerland. In other words, these officials are exempt from all federal, cantonal and municipal income taxes on salaries, emoluments and allowances paid by the Association; are also exempt at the time of their payment the capital payments due under any circumstances whatsoever by a pension fund or a pension within the meaning of art. 20 of the said agreement; on the other hand, the income from the capital paid, as well as annuities and pensions paid to former officials of the Association Swiss denied the tax exemption.
We would be grateful if confirm us your agreement. Our exchange of letters will be then considered as an arrangement between the federal Council and the European Free Trade Association. "This arrangement will remain in force until December 31, 1962 and then, if it is not denounced six months before that date, shall be deemed to be renewed on the same terms for a period of two years and so on."
On behalf of the Association, I have the honour to confirm our agreement with the terms of your letter.
Please accept, Mr. Minister, the assurance of my high consideration.
Frank E. Figgures Secretary general RO 1992 2382 RS 0.192.122.632.3 State on November 5, 1999