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V2789-17 ·30 October 2017 ·consulta-vinculante Medium impact
FISCAL

Swiss shareholdings only taxable in Switzerland under double taxation treaty

A Swiss resident asks whether shares in a Swiss company (which owns Spanish enterprises) are subject to Spain's Wealth Tax. The DGT responds that, under the double taxation treaty, such shares are only taxable in Switzerland.

In 6 key points

Lifecycle

2017-10-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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