DoubleTaxationIndia – Switzerland tax treaty: residence, 183 days, rates
Agreement between the Republic of India and the Swiss Confederation for the avoidance of double taxation with respect to taxes on income, signed at New Delhi on 2 November 1994, as amended by the Protocols of 16 February 2000 and 30 August 2010
- Signed: 02/11/1994
- In force since: 29/12/1994
- Official text
If both countries treat you as resident
- An individual resident of both States is deemed resident of the State in which he has a permanent home available to him; if he has one in both States, of the State with which his personal and economic relations are closer (centre of vital interests). Art. 4(2)(a) India–Switzerland Agreement
- If the State in which he has his centre of vital interests cannot be determined, or if he does not have a permanent home available to him in either Contracting State, he is deemed resident of the State in which he has an habitual abode. Art. 4(2)(b) India–Switzerland Agreement
- If he has an habitual abode in both States or in neither of them, he is deemed resident of the State of which he is a national; if he is a national of both States or of neither, the competent authorities settle the question by mutual agreement. Art. 4(2)(c)–(d) India–Switzerland Agreement
Income: who taxes it
| Income | Treaty rule | Article |
|---|---|---|
| Salary (employment) | The country where the work is done may tax it. Exempt if all apply: no more than 183 days in any 12-month period; the employer is not resident there; the pay is not borne by its permanent establishment there. | Art. 15(2) |
| Self-employment, business, services | Country of residence; the other country taxes profits of a permanent establishment (fixed base) there, or if your stay there reaches 183 days in any 12-month period. | Art. 7, Art. 14 |
| Pension | Only the country of residence. | Art. 18 |
| Government service | Usually only the paying country; exception: service in the other country by its national. | Art. 19 |
| Government service pension | Only the paying country. | Art. 19 |
| Rent from real estate | The country where the property is located may tax; the country of residence relieves double taxation. | Art. 6 |
| Dividends | Source country: at most 10%; the country of residence relieves double taxation. | Art. 10(2) |
| Interest (deposits, bonds, loans) | Source country: at most 10%; the country of residence relieves double taxation. Other rates or exemptions apply in some cases (see the article). | Art. 11(2)–(3) |
| Royalties (copyright, licences) | Source country: at most 10%; the country of residence relieves double taxation. | Art. 12(2) |
| Technical, consulting, management services | Source country: at most 10%; the country of residence relieves double taxation. | Art. 12(2), (4) |
| Sale of property or shares | Real estate: the country where it is located may tax. Shares of companies deriving their value mainly from real estate: the same. Other property: under certain conditions the source country may also tax (see the article). | Art. 13 |
| Other income | Only the country of residence. | Art. 22 |
How double taxation is relieved
- Switzerland: exemption: the income is not taxed but counts towards the rate on other income (credit for dividends, interest, royalties, fees for technical services) Art. 23(2)
- India: credit for the tax paid in the source country, up to the country’s own tax on that income Art. 23(1)
Data checked: 10/11/2026. A short summary for individuals; the full conditions, exceptions and protocols are in the treaty text. General information, not legal advice.