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Switzerland: Income tax treaty with Jordan enters into force; protocol to income tax treaty with Belgium approved

Jordan treaty generally applies from January 1, 2026.

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february 9, 2026

The Switzerland-Jordan income tax treaty entered into force on December 4, 2025. The treaty generally applies from January 1, 2026, for withholding and other taxes, with exchange of information provisions effective for fiscal years beginning on or after that date.

In addition, the Swiss Federal Council on November 26, 2025, announced the adoption of the dispatch for approving the pending protocol to the 1978 income and capital tax treaty with Belgium. The protocol, signed July 16, 2025, would update the treaty to align with international standards, including BEPS measures.
 

For more information, contact a KPMG tax professional in Switzerland:

Olivier Eichenberger | oeichenberger@kpmg.com

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