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) |