The income and capital tax treaty between Saudi Arabia and Switzerland entered into force on 1 April 2021. The treaty, signed 18 February 2018, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Saudi Zakat and income tax, including the natural gas investment tax. 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, and…