Welcome to the Double Tax Treaty ("Treaty") section

According to the US withholding tax regulations a non-resident alien may claim Treaty relief if this person is entitled to Treaty benefits.

This section provides useful information on US Treaties that should help a resident person to assess whether it can claim Treaty benefits.

Press on the below "Country list" to access to (1) a summary of the withholding tax rates applicable on US dividends and US interest derived by portfolio investments under all US Treaties, (2) the official text of all US Treaties, (3) the specific reference to the Limitation On Benefits ("LOB") provision (if any), (4) a translation of the Swiss-US Treaty in German, French and Italian and (5) a user-friendly tool for analyzing the LOB provision under the Swiss-US Treaty.

Although all information included in this section had been carefully reviewed and is frequently updated, the Swiss Bankers Association and KPMG are not liable for any damage that a person may have by using the present information.

List of all available US Double Tax
Treaties


Table of DTT rates

Status as of 30 September 2017