Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

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)