Treaty withSwitzerland
The UAE and Switzerland tax treaty.
What the treaty means if you or your company has income, profits or residence in both countries.
Position as at 11 November 2026
Applies from: Art 27(2): withholding taxes on amounts paid from 1 Jan 2012; other taxes for tax years from 1 Jan 2013.
Sources differ
2022 Protocol (signed 5 Nov 2022, in force 5 May 2025): applies from 1 Jan 2026; the corresponding-adjustment (Art 9(2)) and MAP (Art 24(1)) changes apply from 5 May 2025. UAE MoF lists the protocol as signed, with no entry-into-force date.
Entry into force: 21 October 2012
Signed: 6 October 2011
Withholding rates
What tax is taken at source.
Last checked 11 November 2026. Sources
| Payment | Treaty cap | Domestic rate without treaty | Conditions and evidence |
|---|---|---|---|
| DividendsArt. 10 | 5% / 15% | Swiss rate without the treaty: 35% | 5% if a company holds at least 10% of the payer directly; otherwise 15%. 2 of 2 official sourcesArt. 10
|
| InterestArt. 11 | 0% | Swiss rate without the treaty: 35% on bond and bank interest; none on ordinary loans | Taxed only in the UAE; Switzerland cannot tax it. 1 of 2 official sourcesArt. 11
|
| RoyaltiesArt. 12 | 0% | Swiss rate without the treaty: 0% (no withholding tax on royalties) | Taxed only in the UAE; equipment rentals count as business profits. 1 of 2 official sourcesArt. 12
|
The treaty can reduce the rate to the lower of the two, usually only once you claim it with a UAE tax residence certificate. The UAE charges 0% on these payments. Position as at 11 November 2026.
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Sources for the Switzerland treaty
Sources differApplies from: Art 27(2): withholding taxes on amounts paid from 1 Jan 2012; other taxes for tax years from 1 Jan 2013. 2022 Protocol (signed 5 Nov 2022, in force 5 May 2025): applies from 1 Jan 2026; the corresponding-adjustment (Art 9(2)) and MAP (Art 24(1)) changes apply from 5 May 2025. UAE MoF lists the protocol as signed, with no entry-into-force date.
Entry into force: 21 October 2012
Convention between the Swiss Confederation and the United Arab Emirates for the Avoidance of Double Taxation with respect to Taxes on Income (with Protocol)
Fedlex SR 0.672.932.51 text
Last checked 11 November 2026
Fedlex SR 0.672.932.51 textUAE MLI position, OECD
Last checked 11 November 2026
UAE MLI position, OECDUAE Ministry of Finance, treaty table (2023)
Last checked 11 November 2026
UAE Ministry of Finance, treaty table (2023)UAE Ministry of Finance, treaty dashboard
Last checked 11 November 2026
UAE Ministry of Finance, treaty dashboardFedlex AS 2025 330, 2022 Protocol in force 5 May 2025
Last checked 11 November 2026
Fedlex AS 2025 330, 2022 Protocol in force 5 May 2025SIF notice: protocol in force 5 May 2025, the corresponding-adjustment and MAP changes apply from 5 May 2025
Last checked 11 November 2026
SIF notice: protocol in force 5 May 2025, the corresponding-adjustment and MAP changes apply from 5 May 2025What changed on this page
No checked change events are available in this dataset.
Position as at 11 November 2026. How we check
Moving from Switzerland
Where you are resident for tax.
UAE individual: Wohnsitz in the UAE "sofern sie in diesem Staat eine substanzielle Präsenz aufweist" (our translation: provided the individual has a substantial presence there); UAE company: established under UAE law or effectively managed there (Art 4(1)(b)).
Running a company
When a business in Switzerland is taxed in the UAE.
Place of effective management (Art 4(4)).
Selling assets
Selling shares or property.
May be taxed where the property is (Art 13(1)). Shares in a company whose assets consist directly or indirectly mainly of immovable property may be taxed in the situs state (Art 13(4)). No percentage or look-back.
Pensions
Pensions and retirement income.
Pensions and other retirement benefits arising in one state and paid to a resident of the other "können im erstgenannten Staat besteuert werden" (may be taxed in the source state), Art 18; includes lump sums (Protocol para 5).
Treaty updates
How the multilateral instrument changes this treaty.
Not a covered tax agreement: the UAE listed it, Switzerland did not. BEPS changes come from the 2022 bilateral protocol.
Checked by PBF against official sources. Position as at 11 November 2026. How we check
PBF UAE Tax Hub. General information, not advice.