On 25 August 2014, officials from Estonia and Switzerland signed a protocol to the 2002 income and capital tax treaty between the two countries. The protocol is the first to amend the treaty since it was signed, and will enter into force after the ratification instruments are exchanged.
Main amendments to the treaty include:
Withholding Tax Rates
- Dividends - 0% if the beneficial owner is a company directly holding at least 10% of the paying company's capital for at least one year prior …