Amendment to the Swiss-Netherlands tax treaty: as of 1 January 2021, the allocation of taxation on pensions changed!
On 12 June 2019, an amendment protocol to the tax treaty between the Netherlands and Switzerland was signed in The Hague. With this amendment protocol, the tax treaty has also been aligned with the anti-abuse agreements made under the BEPS (Base Erosion and Profit Shifting) project. The BEPS project is an OECD project, which contains a number of action points to combat tax avoidance through base erosion and profit shifting.