Double Tax Treaties (“DTTs”)

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

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

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

Table of DTT rates (Status as of 30 June 2023)

Country list

Double Tax Treaty Switzerland-USA

Effective Date

20 September 2019

Treaty Rates

Dividends 15%
Interest 0%

Breadcumb

Double Tax Treaties (“DTTs”)

Country list

Double Tax Treaty Switzerland-USA

Effective Date

Treaty Rates

Full Treaty Text

Double Tax Treaty Commonwealth of Independant States-USA: (including Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan)

Effective Date

Treaty Rates

Full Treaty Text

Double Tax Treaty Australia-USA

Effective Date

Treaty Rates

Full Treaty Text

Double Tax Treaty Austria-USA

Effective Date

Treaty Rates

Full Treaty Text

Double Tax Treaty Commonwealth of Independant States-USA: (including Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan)

Effective Date

Treaty Rates

Full Treaty Text

Double Tax Treaty Bangladesh-USA

Effective Date

Treaty Rates

Full Treaty Text

Double Tax Treaty Barbados-USA

Effective Date

Treaty Rates

Full Treaty Text

Double Tax Treaty Commonwealth of Independant States-USA: (including Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan)

Effective Date

Treaty Rates

Full Treaty Text

Doppelbesteuerungsabkommen Belgien-USA

Datum des Inkrafttretens

DBA-Sätze

Vollständiger Abkommenstext

Double Tax Treaty Bulgaria-USA

Effective Date

Treaty Rates

Full Treaty Text

Double Tax Treaty Canada-USA

Effective Date

Treaty Rates

Full Treaty Text

Double Tax Treaty China-USA

Effective Date

Treaty Rates

Full Treaty Text

Double Tax Treaty Cyprus-USA

Effective Date

Treaty Rates

Full Treaty Text

Double Tax Treaty Czech Republic-USA

Effective Date

Treaty Rates

Full Treaty Text

Effective Date

Treaty Rates

Full Treaty Text

Double Tax Treaty Egypt-USA

Effective Date

Treaty Rates

Full Treaty Text

Double Tax Treaty Estonia-USA

Effective Date

Treaty Rates

Full Treaty Text

Double Tax Treaty Finland-USA

Effective Date

Treaty Rates

Full Treaty Text

Double Tax Treaty France-USA

Effective Date

Treaty Rates

Full Treaty Text

Double Tax Treaty Commonwealth of Independant States-USA: (including Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan)

Effective Date