Switzerland has set a referendum deadline of 19 April 2025 for the pending protocol to the 2005 tax treaty with Serbia. The protocol, signed 19 September 2023, is the first to amend the treaty, which was signed when Serbia and Montenegro still formed a single state, and only applies in relation to Serbia and Switzerland. In relation to Montenegro and Switzerland, the original treaty applies and is not amended by the protocol. The protocol will be ratified after the referendum deadline provide…