The Swiss Federal Department of Finance has announced the signing of an income tax treaty with Brazil on 3 May 2018. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Brazilian federal income tax and the social contribution on net profit. It covers Swiss federal, cantonal, and communal taxes on income, including total income, earned income, income from capital, industrial and commercial profits, capital gains, and other income.
Withholding Ta…