Zakon o ratifikaciji Konvencije med Vlado Republike Slovenije in Zveznim svetom Švicarske konfederacije o izogibanju dvojnega obdavčevanja v zvezi z davki na dohodek in premoženje (BCHIDO)

Ratificira se Konvencija med Vlado Republike Slovenije in Zveznim svetom Švicarske konfederacije o izogibanju dvojnega obdavčevanja v zvezi z davki na dohodek in premoženje, podpisana dne 12. junija 1996 v Ljubljani.

Konvencija se v izvirniku v slovenskem in angleškem jeziku glasi:* Vlada Republike Slovenije in Švicarski Zvezni svet sta se z namenom, da bi sklenili konvencijo o izogibanju dvojnega obdavčevanja v zvezi z davki na dohodek in premoženje, dogovorila naslednje:

Ta konvencija velja za osebe, ki so rezidenti ene ali obeh držav pogodbenic.

1. Ta konvencija se uporablja za davke na dohodek in premoženje, ki jih nalaga država pogodbenica, njene politične enote ali njene lokalne oblasti, ne glede na to, kako se pobirajo. 2. Za davke na dohodek in premoženje se štejejo vsi davki, ki se plačujejo na celotni dohodek, na celotno premoženje ali na sestavine dohodka ali premoženja, vključujoč davke na dobiček od odsvojitve premičnin ali nepremičnin, davke na celotne zneske mezd in plač, ki jih plačujejo podjetja, kot tudi davke na zvišanje vrednosti kapitala. 3. Obstoječi davki, za katere se uporablja sporazum, so: a) v Sloveniji: (i) davek na dobiček pravnih oseb; (ii) davek na dohodek posameznikov, vključujoč mezde in plače, dohodek od kmetijskih dejavnosti, dohodek iz poslovanja, kapitalske dobičke in dohodek iz nepremičnin in premičnin; (iii) davek na premoženje; (v nadaljevanju: “slovenski davek”); b) v Švici: zvezni, kantonski in občinski davki (i) na dohodek (celoten dohodek, zaslužek, dohodek iz premoženja, industrijski in poslovni dobiček, kapitalski dobički ter druge oblike dohodka); in (ii) na premoženje (celotno premoženje, premoženje iz premičnin in nepremičnin, poslovno premoženje, plačano premoženje in rezerve, ter druge oblike premoženja) (v nadaljevanju: “švicarski davek”). 4. Ta konvencija se bo uporabljala tudi za kakršne koli enake ali vsebinsko podobne dajatve, ki bodo uvedene po datumu podpisa konvencije, dodatno k že obstoječim dajatvam ali namesto njih. Pristojni organi držav pogodbenic morajo drug drugega obvestiti o vseh bistvenih spremembah, ki so bile izvršene v njihovih ustreznih davčnih zakonih. 5. Ta konvencija se ne bo uporabljala za davke, zadržane na izvoru za loterijske dobitke.

1. Za potrebe tega sporazuma, razen če kontekst ne zahteva drugače: a) izraz “ Slovenija” pomeni ozemlje Republike Slovenije, ozemlje Slovenije vključno z morskimi področji, morskim dnom in njegovim podzemljem, ležečim ob teritorialnem morju, v katerem lahko Republika Slovenija izvaja svoje suverene pravice in ima svojo sodno oblast v skladu z mednarodnim pravom in svojo domačo zakonodajo; b) izraz “Švica” pomeni Švicarsko konfederacijo; c) izraz “oseba” zajema posameznika, družbo ali katero koli drugo telo, ki združuje več oseb; d) izraz “družba” pomeni katero koli korporacijo ali enoto, ki se jo obravnava kot korporacijo v davčne namene; e) izraza “podjetje države pogodbenice” ali “podjetje druge države pogodbenice” pomenita podjetje, ki ga upravlja rezident države pogodbenice in podjetje, ki ga upravlja rezident druge države pogodbenice; f) izraz “mednarodni promet” pomeni kakršen koli prevoz z ladjo ali letalom, s katerim upravlja podjetje, ki ima sedež v državi pogodbenici, razen kadar ladja ali letalo opravljata prevoze izključno med kraji v drugi državi pogodbenici; g) izraz “pristojni organ” pomeni: (i) v primeru Slovenije: Ministrstvo za finance Republike Slovenije ali njegovega pooblaščenega predstavnika; (ii) v primeru Švice, direktorja Zvezne davčne administracije ali njegovega pooblaščenega predstavnika; h) izraz “državljan” pomeni: (i) katerega koli posameznika, ki ima državljanstvo države pogodbenice; (ii) katero koli pravno osebo, partnerstvo ali združenje, katere status izhaja iz zakonov, ki veljajo v državi pogodbenici. 2. Kadar uporablja država pogodbenica to konvencijo, ima vsak izraz, ki s konvencijo ni opredeljen, če kontekst ne zahteva drugače, tak pomen, kot ga ima po njenih zakonih, ki se nanašajo na davke, za katere se uporablja ta konvencija.

1. Za namene te konvencije izraz “rezident države pogodbenice” pomeni katero koli osebo, ki je v skladu z zakoni te države pogodbenice dolžna plačevati davke zaradi svojega stalnega bivališča, bivališča, sedeža uprave ali katerega koli drugega kriterija podobne narave. 2. Kadar je v skladu z določbami 1. odstavka posameznik rezident obeh držav pogodbenic, se njegov status opredeli kot sledi: a) šteje se za rezidenta države pogodbenice, kjer ima stalno bivališče; če ima stalno bivališče v obeh državah pogodbenicah, se šteje za rezidenta države pogodbenice, s katero ima tesnejše osebne in ekonomske odnose (središče vitalnih interesov); b) če države, v kateri ima središče svojih vitalnih interesov, ni mogoče določiti, ali če nima na razpolago stalnega bivališča v eni ali drugi državi, se šteje, da je rezident države, v kateri običajno prebiva; c) če ima svoje običajno bivališče v obeh državah ali v nobeni od njiju, se šteje za rezidenta države, katere državljan je; d) če je državljan obeh držav ali nobene od njiju, pristojni organi držav pogodbenic razrešijo to vprašanje s skupnim dogovorom. 3. Kadar je zaradi določb 1. odstavka oseba, razen fizične osebe, rezident v obeh državah pogodbenicah, se šteje za rezidenta države, v kateri se nahaja njen sedež dejanske uprave.

1. Izraz “stalna poslovna enota” v tej konvenciji pomeni stalno mesto poslovanja, v katerem se v celoti ali delno odvijajo posli določenega podjetja. 2. Izraz “stalna poslovna enota” še posebej vključuje: a) sedež uprave; b) podružnico; c) poslovalnico; d) tovarno; e) delavnico; in f) rudnik, naftno ali plinsko nahajališče, kamnolom ali kateri koli drug kraj, kjer pridobivajo naravne vire. 3. Gradbišče, objekt v izgradnji ali projekt instalacij pomeni stalno poslovno enoto samo, če traja dlje kot dvanajst mesecev. 4. Kljub določbam iz tega člena se šteje, da izraz “stalna poslovna enota” ne vključuje: a) uporabe prostorov izključno za skladiščenje, razstavljanje ali dostavo dobrin ali blaga, ki je last podjetja; b) vzdrževanja zalog dobrin ali blaga, ki pripada podjetju, samo zaradi skladiščenja, razstavitve ali dostave; c) vzdrževanja zalog dobrin ali blaga, ki pripada podjetju, izključno za namene predelave v drugem podjetju; d) vzdrževanja stalnega kraja poslovanja izključno za nakup dobrin ali blaga ali za zbiranje podatkov za podjetje; e) vzdrževanje stalnega kraja poslovanja izključno z namenom izvajanja reklamnih dejavnosti, za dajanje informacij, za znanstveno raziskovanje ali podobne dejavnosti pripravljalnega ali pomožnega značaja za podjetje; f) vzdrževanje stalnega kraja poslovanja izključno zaradi kakršne koli kombinacije dejavnosti, navedenih v pododstavkih a) do e), če je celotna dejavnost stalnega kraja poslovanja, ki izvira iz te kombinacije, pripravljalnega ali pomožnega značaja. 5. Kljub določbam 1. in 2. odstavka, kjer oseba – ki ni zastopnik z neodvisnim statusom, za katerega veljajo določbe 6. odstavka – deluje v državi pogodbenici v imenu podjetja druge države pogodbenice in ima oziroma običajno uporablja pooblastilo za sklepanje pogodb v imenu podjetja, se šteje, da ima podjetje stalno poslovno enoto v prvi omenjeni državi za katerokoli dejavnost, ki jih ta oseba opravlja za podjetje, razen, če njene dejavnosti niso omejene na tiste, omenjene v 4. odstavku, zaradi katerih se ta stalni kraj poslovanja po tem odstavku ne bi štel za stalno poslovno enoto, če bi se te dejavnosti opravljale prek stalnega kraja poslovanja. 6. Ne šteje se, da ima podjetje države pogodbenice stalno poslovno enoto v drugi državi pogodbenici, če opravlja svoje posle v tej državi preko borznega posrednika, splošnega komisionarja ali kakršnega koli posrednika, ki ima neodvisen status, če te osebe delujejo v okviru svojega rednega poslovanja. 7. Dejstvo, da družba, ki je rezident države pogodbenice, nadzoruje ali jo nadzoruje družba, ki je rezident druge države pogodbenice, oziroma ki izvaja posle v tej drugi državi (preko stalne poslovne enote ali drugače), samo po sebi še ne pomeni, da se taka družba šteje za stalno poslovno enoto druge.

1. Dohodek rezidenta države pogodbenice, ki izhaja iz nepremičnin (vključno z dohodkom od kmetijstva in gozdarstva) v drugi državi pogodbenici, se lahko obdavči v tej drugi državi. 2. Izraz “nepremičnine” ima pomen, ki ga določa zakonodaja države pogodbenice, v kateri se nahaja predmetna nepremičnina. Izraz vselej zajema tudi premoženje, ki je sestavni del nepremičnin, živi in neživi inventar kmetijskih in gozdnih gospodarstev, pravice, za katere veljajo določbe splošnega prava, ki se nanašajo na zemljiško lastnino, užitek na nepremičninah in pravice do spremenljivih ali stalnih plačil kot odškodnino za izkoriščanje ali pravico do izkoriščanja nahajališč rud, virov ter drugih naravnih bogastev; ladje, čolni in letala se ne štejejo za nepremičnine. 3. Določila 1. odstavka se uporabljajo tudi za dohodek, ustvarjen z neposredno uporabo, oddajanjem v najem ali drugačno uporabo nepremičnine. 4. Določila 1. in 3. odstavka se uporabljajo tudi za dohodek od nepremičnine podjetja in za dohodek od nepremičnine, ki se uporablja za opravljanje samostojnih osebnih storitev.

1. Dobički podjetja države pogodbenice se obdavčijo samo v tisti državi, razen če podjetje posluje v drugi državi pogodbenici preko stalne poslovne enote v njej. Če podjetje posluje kot prej omenjeno, se lahko dobiček podjetja obdavči v drugi državi pogodbenici, vendar samo v tolikšni meri, kolikor se pripisuje tej stalni poslovni enoti. 2. V skladu z določbami 3. odstavka, kjer podjetje države pogodbenice posluje v drugi državi pogodbenici preko stalne poslovne enote v njej, bo v vsaki državi pogodbenici stalni poslovni enoti dobiček, ki bi ga lahko pričakovali, če bi bili to dve različni in ločeni podjetji, ki se ukvarjata z istimi ali podobnimi dejavnostmi pod istimi ali podobnimi pogoji in delujeta popolnoma neodvisno od podjetja, katerega stalna poslovna enota sta. 3. Pri določanju dobičkov stalne poslovne enote se mora dovoliti odbitek stroškov, ki nastanejo pri poslovanju stalne poslovne enote, vključujoč poslovodne in splošne upravne stroške, ki so nastali bodisi v državi, kjer se nahaja stalna poslovna enota, bodisi drugje. 4. V kolikor je bilo v državi pogodbenici običajno določati dobiček, ki se pripisuje stalni poslovni enoti na podlagi razdelitve celotnega dobička podjetja na različne dele, nič v 2. odstavku ne more preprečiti državi pogodbenici, da bi določala dobiček za obdavčenje s takšno razdelitvijo, ki je običajna. Metoda razdelitve mora vseeno biti takšna, da so rezultati v skladu z načeli, ki jih vsebuje ta člen. 5. Stalni poslovni enoti se ne pripisuje dobiček, če samo kupuje dobrine ali blago za podjetje. 6. Za namene gornjih odstavkov se morajo stalni poslovni enoti dobički določati po isti metodi leto za letom, razen če ni upravičenega in zadostnega razloga za nasprotno. 7. Kjer dobički vključujejo dele dohodka, ki so posebej obravnavani v drugih členih te konvencije, na določbe tistih členov ne bodo vplivale določbe tega člena.

1. Dobički iz prevozov ladij in letal v mednarodnem prometu se obdavčijo samo v državi pogodbenici, v kateri je sedež dejanske uprave podjetja. 2. Če je sedež ladijskega transportnega podjetja na ladji, se šteje, da je sedež v državi pogodbenici, v kateri se nahaja matična luka ladje, če pa ladja nima matične luke, je sedež v državi pogodbenici, katere rezident je prevoznik. 3. Določbe 1. odstavka veljajo tudi za dobičke iz udeležbe v poolu, mešanem podjetju ali mednarodnih poslovnih agencijah.

1. Kjer a) podjetje države pogodbenice neposredno ali posredno sodeluje pri upravljanju, nadzoru ali v kapitalu podjetja druge države pogodbenice ali b) iste osebe sodelujejo neposredno ali posredno pri upravljanju, nadzoru in v premoženju podjetja države pogodbenice in podjetja druge države pogodbenice, in v obeh primerih obstajajo oziroma se dvema podjetjema v njunih komercialnih in finančnih razmerjih urejajo določeni pogoji, ki so drugačni od tistih, kakršni bi bili med neodvisnimi podjetji, potem se dobički, do katerih bi, če takih pogojev ne bi bilo, v enem od podjetij prišlo, vendar prav zaradi takih pogojev do njih ni prišlo, lahko vključijo v dobičke tega podjetja in ustrezno obdavčijo. 2. Kjer država pogodbenica v dobiček podjetja te države vključuje in ustrezno obdavči dobičke, ki so bili že obdavčeni v drugi državi pogodbenici v okviru podjetja te druge države pogodbenice in tako doseženi dobički so tisti dobički, ki bi jih sicer imelo podjetje prvo omenjene države, če bi bili pogoji med obema podjetjema enaki pogojem med neodvisnimi podjetji, se pristojni organi držav pogodbenic med seboj posvetujejo z namenom doseči sporazum o prilagoditvi dobička v obeh državah pogodbenicah. 3. Država pogodbenica ne bo spremenila dobičkov podjetja v okoliščinah opisanih v 1. odstavku po preteku časovnih omejitev določenih z njeno domačo zakonodajo in, v vsakem primeru, v petih letih od konca leta v katerem bi dobički, ki bi nastali podjetju države pogodbenice, lahko bili predmet takšnih sprememb. Ta odstavek se ne bo uporabljal v primerih prevare ali naklepne napake.

1. Dividende, ki jih družba – rezident države pogodbenice izplača rezidentu druge države pogodbenice, se lahko obdavčijo v tej drugi državi. 2. Vendar se takšne dividende lahko obdavčijo tudi v državi pogodbenici, katere rezident je družba, ki izplačuje dividende, v skladu z zakoni te države, če pa je prejemnik upravičeni lastnik dividend, tako obračunani davek ne sme presegati: a) 5 odstotkov bruto zneska dividend, če je upravičeni lastnik podjetje, ki ima direktno vsaj 25 odstotkov premoženja družbe, ki plačuje dividende, v svoji lasti; b) 15 odstotkov bruto zneska dividend v vseh drugih primerih. Pristojni organi držav pogodbenic določijo način uporabe take omejitve z medsebojnim dogovorom. Določbe tega odstavka ne vplivajo na obdavčenje družbe glede na dobičke, iz katerih so plačane dividende. 3. Izraz “dividende”, uporabljen v tem členu, pomeni dohodek iz delnic, jouissance delnic in jouissance pravic, rudniških delnic, iz delnic ustanoviteljev ali drugih pravic, ki niso terjatve, udeležbo v dobičku, kot tudi dohodek iz drugih skupnih pravic, ki se davčno enako obravnavajo kot dohodek od delnic po zakonih države, katere rezident je družba, ki izvaja delitev, davčno izenačen z dobičkom iz delnic. 4. Določbe 1. in 2. odstavka ne veljajo, če upravičeni lastnik dividend, ki je rezident države pogodbenice, opravlja posle v drugi državi pogodbenici, katere rezident je družba, ki izplačuje dividende preko stalne poslovne enote podjetja, ki se tam nahaja, ali opravlja v drugi državi pogodbenici samostojne osebne storitve preko stalne baze, ki se tam nahaja, in je holding, kateremu se izplačujejo dividende, dejansko povezan s takšno stalno poslovno enoto ali stalno bazo. V takšnem primeru veljajo določbe 7. ali 14. člena, odvisno od primera. 5. Kadar družba, ki je rezident države pogodbenice, dobiva svoje dobičke ali dohodke iz druge države pogodbenice, ta druga država pogodbenica ne sme nalagati nobenih davkov na dividende, ki jih izplača družba, razen če so te dividende izplačane rezidentu te druge države pogodbenice, oziroma če je holding, kateremu se izplačujejo dividende, dejansko povezan s stalno poslovno enoto ali stalno bazo v tej drugi državi pogodbenici, niti ne obračunati davkov na nerazdeljene dobičke družbe, celo če se izplačane dividende ali nerazdeljeni dobički sestojijo v celoti ali delno iz dobičkov ali dohodka, ki nastane v tej drugi državi.

1. Obresti, ki nastajajo v državi pogodbenici in so izplačane rezidentu druge države pogodbenice, se lahko obdavčijo v tej drugi državi. 2. Vendar so lahko take obresti obdavčene tudi v državi pogodbenici, v kateri so nastale in v skladu z zakoni te države, če pa je prejemnik upravičeni lastnik obresti, tako zaračunan davek ne sme presegati 5 odstotkov bruto zneska obresti. Pristojni organi držav pogodbenic bodo s postopkom skupnega dogovora določili način izvajanja te omejitve. 3. Izraz “obresti”, kot se uporablja v tem členu, pomeni dohodek iz terjatev kakršnekoli vrste, ne glede na to, ali so zavarovane s hipoteko ali ne in ne glede na to, ali imajo pravico do soudeležbe pri dolžnikovih dobičkih in še posebej pri dohodku iz državnih obveznic in pri dohodku iz zadolžnic ali obveznic, vključujoč premije in dobitke, ki so del teh državnih obveznic, obveznic ali zadolžnic. Pogodbene kazni zaradi zamude v plačilu se po tem členu ne štejejo za obresti. 4. Določbe 1. in 2. odstavka ne veljajo, če upravičeni lastnik obresti, rezident države pogodbenice, opravlja posle v drugi državi pogodbenici, kjer nastajajo obresti, preko stalne poslovne enote v tej državi ali če v tej drugi državi pogodbenici opravlja samostojne osebne storitve iz stalne baze, ki se nahaja v njej in je terjatev, v zvezi s katero se izplačujejo obresti, dejansko povezana s takšno stalno poslovno enoto ali stalno bazo. V takem primeru veljajo določbe 7. ali 14. člena, odvisno od primera. 5. Šteje se, da so obresti nastale v državi pogodbenici, kadar je plačnik država sama, njena politična enota, organ lokalne uprave ali rezident te države pogodbenice. Kadar pa ima oseba, ki plačuje obresti, ne glede na to ali je rezident države pogodbenice ali ne, v državi pogodbenici stalno poslovno enoto ali stalno bazo, v zvezi s katero je nastal dolg, od katerega se plačujejo obresti in te obresti plačuje stalna poslovna enota ali stalna baza, se šteje, da so te obresti nastale v državi, v kateri se nahaja stalna poslovna enota ali stalna baza. 6. Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med obema in kako drugo osebo, znesek obresti glede na terjatev, za katero se plačujejo, presega znesek, ki bi bil dogovorjen med plačnikom in upravičenim lastnikom, če takega odnosa ne bi bilo, določbe tega člena veljajo samo za zadnji omenjeni znesek. V takšnem primeru ostane presežni del plačila obdavčen v skladu z zakoni vsake države pogodbenice, pri tem pa je treba upoštevati druge določbe te konvencije.

1. Licenčnine in avtorski honorarji, ki nastanejo v državi pogodbenici in se izplačujejo rezidentu v drugi državi pogodbenici, se lahko obdavčujejo v tej drugi državi. 2. Vendar so lahko licenčnine in avtorski honorarji obdavčeni tudi v državi pogodbenici, v kateri so nastali in v skladu z zakoni te države pogodbenice, če pa je prejemnik upravičeni lastnik obresti, tako zaračunan davek ne sme presegati 5 odstotkov bruto zneska obresti. Pristojni organi obeh držav pogodbenic bodo s postopkom skupnega dogovora določili način izvajanja te omejitve. 3. Izraz “licenčnine in avtorski honorarji”, uporabljen v tem sporazumu, pomeni kakršna koli plačila, prejeta za uporabo ali pravico do uporabe, vsako avtorsko pravico za literarno, umetniško ali znanstveno delo, vključno s kinematografskimi filmi, kakršen koli patent, zaščitno znamko, obliko ali model, načrt, tajno formulo ali postopek, ali informacije, ki se nanašajo na industrijske, komercialne ali znanstvene izkušnje. 4. Določbe 1. in 2. odstavka ne veljajo, če upravičeni lastnik licenčnin in avtorskih honorarjev, ki je rezident države pogodbenice, opravlja posle v drugi državi pogodbenici, v kateri nastajajo licenčnine in avtorski honorarji, iz stalne poslovne enote, ki se tam nahaja, ali opravlja v tej drugi državi pogodbenici samostojne osebne storitve iz stalne baze, ki se tam nahaja, in je pravica ali lastnina, v zvezi s katero se izplačujejo licenčnine in avtorski honorarji, dejansko povezana s takšno stalno poslovno enoto ali stalno bazo. V takih primerih veljajo določbe 7. ali 14. člena, odvisno od primera. 5. Šteje se, da licenčnine in avtorski honorarji nastanejo v državi pogodbenici, če je plačnik država sama, njena politična enota, organ lokalne uprave ali rezident te države pogodbenice. Kadar pa ima oseba, ki plačuje licenčnine in avtorske honorarje, ne glede na to, ali je rezident države pogodbenice ali ne, v državi pogodbenici stalno poslovno enoto ali stalno bazo, v zvezi s katerima nastane obveznost za plačilo licenčnin in avtorskih honorarjev, in licenčnine in avtorske honorarje plačuje stalna poslovna enota ali stalna baza, se šteje, da so licenčnine in avtorski honorarji nastali v državi, v kateri se nahaja stalna poslovna enota ali stalna baza. 6. Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med obema in kako drugo osebo, znesek licenčnin in avtorskih honorarjev glede na uporabo, pravico ali informacijo, za katero se izplačujejo, presega znesek, za katerega bi se dogovorila plačnik in upravičeni lastnik, če ne bi bilo takšnega odnosa, določbe tega člena veljajo samo za zadnji omenjeni znesek. V takšnem primeru se presežni del plačila obdavči v skladu z zakoni vsake države pogodbenice, pri tem pa se mora upoštevati druge določbe te konvencije.

1. Dobički, ki jih rezident države pogodbenice dobi z odtujitvijo nepremičnin, ki smo jih navedli v 6. členu in se nahajajo v drugi državi pogodbenici, se lahko obdavčijo v tej drugi državi. 2. Dobički od odtujitve premičnin, ki so del poslovne lastnine stalne poslovne enote, ki ga ima podjetje države pogodbenice v drugi državi pogodbenici, ali premičnin, ki pripadajo stalni bazi, ki jo ima rezident države pogodbenice na razpolago v drugi državi pogodbenici za opravljanje samostojnih osebnih storitev, vključujoč dobičke od odtujitve takšne stalne poslovne enote (samostojno ali skupaj s celotnim podjetjem) ali takšne stalne baze, se lahko obdavčijo v tej drugi državi. 3. Dobički od odtujitve ladij ali letal, s katerimi se opravljajo prevozi v mednarodnem prometu, ali premičnin v zvezi s prevozi takih ladij ali letal, se obdavčijo samo v državi pogodbenici, v kateri je sedež dejanske uprave podjetja. 4. Dobički od odtujitve kakršnega koli drugega premoženja, razen premoženja, navedenega v odstavkih 1, 2 in 3, se obdavčijo samo v državi pogodbenici, katere rezident je odsvojitelj.

1. Dohodek, ki ga rezident države pogodbenice ustvari s strokovnimi storitvami ali drugimi samostojnimi dejavnostmi, se obdavči samo v tej državi pogodbenici, razen, če ima svojo stalno bazo za opravljanje svojih dejavnosti, ki mu je vedno na voljo v drugi državi pogodbenici. V tem primeru se lahko v tej drugi državi obdavči samo tolikšen del dohodka, kolikor ga lahko pripišemo tej stalni bazi. 2. Izraz “strokovne storitve” vključuje še posebej samostojne znanstvene, literarne, umetniške, izobraževalne ali pedagoške dejavnosti kot tudi samostojne dejavnosti zdravnikov, pravnikov, inženirjev, arhitektov, zobozdravnikov in računovodij.

1. V skladu z določbami iz 16., 18. in 19. člena se plače, mezde in drugi podobni honorarji, ki jih prejema rezident države pogodbenice iz zaposlitve, obdavčijo samo v tej državi pogodbenici, razen, če je zaposlitev v drugi državi pogodbenici. Če je zaposlitev v drugi državi pogodbenici, se lahko takšni honorarji obdavčijo v tej drugi državi. 2. Kljub določbam 1. odstavka se honorar, ki ga prejme rezident države pogodbenice iz zaposlitve v drugi državi pogodbenici, obdavči samo v prvi omenjeni državi, če: a) prejemnik prebiva v drugi državi v obdobju ali obdobjih, ki ne presegajo skupno 183 dni v koledarskem letu; in b) se honorar izplača oziroma ga izplačajo v imenu delodajalca, ki ni rezident druge države pogodbenice; in c) honorarja ne plačuje stalna poslovna enota ali stalna baza, ki jo ima delodajalec v drugi državi. 3. Kljub gornjim določbam tega člena se lahko honorar iz zaposlitve na ladji ali letalu, s katerim opravlja prevoze v mednarodnem prometu podjetje države pogodbenice, obdavči v državi pogodbenici, v kateri se nahaja sedež uprave podjetja.

Plačila direktorjem in druga podobna plačila, ki jih prejema rezident države pogodbenice kot član upravnega odbora družbe, ki je rezident druge države pogodbenice, se lahko obdavčijo v tej drugi državi.

1. Kljub določbam 14. in 15. člena se lahko dohodek, ki ga prejme rezident države pogodbenice kot na primer gledališki, filmski, radijski ali televizijski umetnik ali glasbenik ali kot športnik, s svojimi osebnimi dejavnostmi, ki jih izvaja v drugi državi pogodbenici, obdavči v tej drugi državi. 2. Kadar dohodek iz osebnih dejavnosti, ki jih izvaja umetnik ali športnik s to svojo dejavnostjo, ne pripada samemu umetniku ali športniku, temveč drugi osebi, je ta dohodek kljub določbam 7., 14. in 15. člena lahko obdavčen v državi pogodbenici, v kateri se opravljajo dejavnosti umetnika ali športnika. 3. 1. in 2. odstavek se ne nanašata na dohodek, pridobljen s storitvami umetnikov in športnikov, če ta dohodek v večjem delu direktno ali indirektno izhaja iz javnih sredstev.

V skladu z določbami 2. odstavka 19. člena se pokojnine in druga podobna nadomestila, ki se izplačajo rezidentu države pogodbenice za preteklo zaposlitev, obdavčijo samo v tej državi.

1. a) Nadomestila, razen pokojnin, ki jih izplača država pogodbenica, njena politična enota ali njeni organi lokalne uprave posamezniku za storitve, ki jih opravi za to državo ali enoto ali njen organ lokalne uprave pri opravljanju državnih funkcij, se obdavčijo samo v tej državi. b) Takšno nadomestilo pa je lahko obdavčeno samo v drugi državi pogodbenici, če so storitve izvršene v drugi državi in če je posameznik rezident te druge države, ki je: (i) državljan te druge države; ali (ii) ni postal rezident te druge države izključno za namene opravljanja storitev. 2. a) Vsaka pokojnina, ki je plačana s sredstvi ali iz sredstev skladov, ki jih je oblikovala država pogodbenica ali politična enota ali njeni organi lokalne uprave za posameznika v zvezi z opravljenimi storitvami za to državo ali politično enoto ali organ njene lokalne uprave, se obdavči samo v tej državi. b) Vendar pa se takšna pokojnina obdavči samo v drugi državi pogodbenici, če je posameznik rezident in državljan te druge države. 3. Določila 15., 16. in 18. člena se uporabljajo za nadomestila in pokojnine za storitve, opravljene v zvezi s posli države pogodbenice, njene politične enote ali njenega organa lokalne uprave.

1. Študent ali učenec, ki je ali je bil tik pred obiskom države pogodbenice rezident druge države pogodbenice, in ki je v prvi omenjeni državi prisoten samo zaradi svojega izobraževanja, usposabljanja, je oproščen davkov v prvi omenjeni državi na plačila, ki jih prejema za svoje vzdrževanje, izobraževanje ali usposabljanje, če ta plačila izvirajo iz virov izven države. 2. Glede štipendij, šolnin in plačil, ki niso zajete v 1. odstavku tega člena, ki jih študent ali učenec, opisan v 1. odstavku, dodatno dobiva med svojim izobraževanjem ali ukom, bo lahko užival enake davčne oprostitve in olajšave, kot so na voljo rezidentom države, v kateri je na obisku.

1. Deli dohodka rezidenta države pogodbenice, ki kjerkoli izvirajo, in niso obravnavani v predhodnih členih te konvencije, se obdavčijo samo v tisti državi. 2. Določbe 1. odstavka ne veljajo za dohodek, ki ne izvira iz nepremičnin, kot so opredeljene v 2. odstavku 6. člena, če prejemnik takega dohodka, rezident države pogodbenice, opravlja posle v drugi državi pogodbenici preko stalne poslovne enote, ki se nahaja v njej, ali opravlja v drugi državi pogodbenici samostojne osebne storitve preko stalne baze, ki se nahaja v njej, in je pravica ali lastnina, za katero se plačuje dohodek, dejansko povezana s takšno stalno poslovno enoto ali stalno bazo. V takšnem primeru veljajo določbe 7. ali 14. člena, odvisno od primera.

1. Premoženje, ki sestoji iz nepremičnine, navedene v 6. členu, ki je last rezidenta države pogodbenice in se nahaja v drugi državi pogodbenici, se lahko obdavči v tej drugi državi. 2. Premoženje, ki sestoji iz premičnin, ki so del poslovnega premoženja stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, ali iz premičnin, ki pripadajo stalni bazi, ki jo uporablja rezident države pogodbenice v drugi državi pogodbenici za opravljanje samostojnih osebnih dejavnosti, se lahko obdavči v tej drugi državi. 3. Premoženje, ki ga predstavljajo ladje in letala, ki se uporabljajo v mednarodnem prometu in premičnine, potrebne za delovanje takih ladij ter letal, se obdavči samo v državi pogodbenici, v kateri se nahaja sedež dejanske uprave podjetja. 4. Vse drugo premoženje rezidenta države pogodbenice se obdavči samo v tej državi.

1.V Sloveniji bo dvojno obdavčevanje odpravljeno kot sledi: Kadar rezident Slovenije ustvari dohodek ali ima v lasti premoženje, ki se sme po tej konvenciji obdavčiti v Švici, Slovenija odobri: (i) kot odbitek od davka na dohodek tega rezidenta – znesek, ki je enak davku od dohodka, ki je plačan v Švici; (ii) kot odbitek od davka na premoženje tega rezidenta – znesek, ki je enak davku od premoženja, ki je plačan v Švici; Takšen odbitek v nobenem primeru ne sme presegati tistega davka na dohodek ali na premoženje, ki je bil izračunan pred odbitkom, in ki se nanaša na dohodek ali na premoženje, ki je obdavčljiv v Švici, če gre za tak primer. 2. V Švici bo dvojno obdavčevanje odpravljeno kot sledi: a) kadar rezident Švice dobiva dohodek ali ima v lasti premoženje, ki se v skladu z določbami te konvencije lahko obdavči v Sloveniji, bo Švica, v skladu z določili pododstavka b), izvzela takšen dohodek ali premoženje iz obdavčenja, pri čemer lahko za preostali dohodek ali premoženje uporabi davčno stopnjo, ki bi se jo uporabilo, če izvzeti dohodek ali premoženje ne bi bilo izvzeto. b) kadar rezident Švice pridobiva dividende, obresti ali licenčnine in avtorske honorarje, kateri so, v skladu z določili 10., 11. in 12. člena lahko obdavčeni v Sloveniji, bo Švica omogočila, v skladu z zahtevo, olajšavo takšnemu rezidentu. Olajšava lahko zajema: (i) odbitek od davka na dohodek temu rezidentu, v višini plačanega davka v Sloveniji, v skladu z določili 10., 11. in 12. člena; višina upoštevanega odbitka pa ne sme presegati zneska švicarskega davka na ta dohodek, izračunanega preden je bil določen odbitek, ki je enak dohodku, ki se lahko obdavči v Sloveniji; ali (ii) zmanjšanje švicarskega davka za določeno vsoto; ali (iii) delna oprostitev takšnih dividend, obresti ali licenčnin in avtorskih honorarjev od plačila švicarskega davka, ki v vsakem primeru znaša vsaj odbitek od davka odmerjenega v Sloveniji od bruto zneska dividend, obresti ali licenčnin in avtorskih honorarjev. Švica bo določila uporabo oprostitve in postopek v skladu s švicarskimi predpisi, ki se nanašajo na izvajanje mednarodnih sporazumov Švicarske konfederacije o izogibu dvojnega obdavčevanja. c) Podjetje, ki je švicarski rezident in pridobiva dividende od podjetja, ki je slovenski rezident, je upravičeno, glede švicarskega davka, ki se nanaša na takšne dividende, do enakih oprostitev, kot so omogočene podjetju, če bi bilo to podjetje, ki plačuje dividende, švicarski rezident.

1. Državljani države pogodbenice v drugi državi pogodbenici ne bodo zavezani nobenemu obdavčevanju ali kakršnim koli zahtevam s tem v zvezi, ki je drugačno ali bolj obremenjujoče kot obdavčevanje in s tem povezane zahteve za državljane druge države v enakih okoliščinah, še posebno glede rezidentstva. Določila te konvencije, razen določil 1. člena, veljajo tudi za osebe, ki niso rezidenti ene ali obeh držav pogodbenic. 2. Obdavčenje stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, ne bo manj ugodno obdavčeno v drugi državi pogodbenici kot bi bilo obdavčenje podjetij te druge države, ki opravlja enake dejavnosti. Določbe tega odstavka se ne razumejo, kot da zavezujejo državo pogodbenico, da dodeli rezidentom druge države pogodbenice kakršne koli osebne olajšave in odbitke za davčne namene na račun osebnega statusa ali družinskih obveznosti, ki jih dodeljuje svojim rezidentom. 3. Razen kjer veljajo določbe 1. odstavka 9. člena, 6. odstavka 11. člena ali 6. odstavka 12. člena, se obresti, licenčnine in avtorski honorarji in druga izplačila, ki jih izplačuje podjetje države pogodbenice rezidentu druge države pogodbenice se za namene določitve obdavčljivega dobička takega podjetja, odbijajo pod istimi pogoji, kot če bi bili izplačani rezidentu prve omenjene države. Tudi dolgovi podjetja države pogodbenice rezidentu druge države pogodbenice se pri ugotavljanju obdavčljivega premoženja tega podjetja odbijajo pod enakimi pogoji, kot da bi bili dogovorjeni z rezidentom prve omenjene države. 4. Podjetja države pogodbenice, katerih kapital je v celoti ali delno, neposredno ali posredno, v lasti ali pod nadzorom enega ali več rezidentov druge države pogodbenice, ne bodo v prvi omenjeni državi zavezana nikakršnemu obdavčevanju ali zahtevam s tem v zvezi, ki bi bile drugačne ali bolj obremenjujoče kot obdavčenje in s tem povezane zahteve, katerim so, ali so lahko zavezana druga podobna podjetja prve omenjene države. 5. Določbe tega člena veljajo kljub določbam 2. člena za davke vseh vrst in opisov.

1. Kadar oseba meni, da so ali bodo dejanja ene ali obeh držav pogodbenic imela za posledico obdavčevanje, ki ni v skladu z določbami te konvencije, lahko ne glede na sredstva, ki mu jih nudi domača zakonodaja teh dveh držav, predloži zadevo pristojnemu organu države pogodbenice, katere rezident je, če se njegov primer nanaša na 1. odstavek 24. člena, pa tisti državi pogodbenici, katere državljan je. Zadeva mora biti vložena v treh letih od prve prijave dejanja, ki je imelo za posledico obdavčenje, ki ni v skladu z določbami te konvencije. 2. Pristojni organ si mora, če se mu zdi pritožba upravičena in če sam ne more priti do zadovoljive rešitve, prizadevati razrešiti primer v skupnem dogovoru s pristojnim organom druge države pogodbenice, da bi se izognil obdavčenju, ki ni v skladu z določbami te konvencije. 3. Pristojni organi držav pogodbenic si morajo prizadevati s skupnim dogovorom razrešiti kakršne koli težave ali dvome, ki izvirajo iz razlage ali uporabe te konvencije. Prav tako se lahko med seboj posvetujejo o odpravi dvojnega obdavčevanja v primerih, ki jih ne predvideva ta konvencija. 4. Pristojni organi držav pogodbenic lahko neposredno komunicirajo drug z drugim, da bi dosegli dogovor v smislu zgornjih odstavkov. Kadar je za dosego dogovora priporočljivo, se pristojni organi držav pogodbenic lahko sestanejo za ustno izmenjavo mnenj.

1. Pristojni organi držav pogodbenic bodo izmenjavali informacije (tiste informacije, ki so jim na razpolago v skladu z njihovimi davčnimi zakoni v okviru običajnega poteka njihovega upravnega dela), ki so potrebne za izvajanje določb te konvencije glede davkov, ki so predmet te konvencije.Vsaka tako izmenjana informacija se bo obravnavala kot tajna in se ne bo razkrila katerim koli drugim osebam, kot tistim, ki odmerjajo in pobirajo davke, ki so predmet te konvencije. Nobene zgoraj omenjene informacije ne bodo izmenjane, ki bi razkrile kakršno koli trgovsko, poslovno, bančno industrijsko, ali poklicno skrivnost ali strokovni postopek. 2. V nobenem primeru se določbe tega člena ne smejo razumeti kot da nalagajo obveznosti kateri koli državi pogodbenici, da izvaja administrativne ukrepe, ki niso v skladu z zakonodajo ali administrativno prakso te ali druge države pogodbenice, ali so v nasprotju z njeno suverenostjo, varnostjo ali javnim redom ali, da bi preskrbela informacije, ki jih ni mogoče dobiti po zakonski ali običajni upravni poti te ali druge države, ki je vložila zahtevek.

1. Nič v tej konvenciji ne vpliva na davčne ugodnosti diplomatskih predstavnikov ali konzularnih uslužbencev, določene s splošnimi pravili mednarodnega prava ali z določbami posebnih sporazumov. 2. Ne glede na določbe 4. člena, se posameznik, ki je član diplomatskega predstavništva, konzularnega predstavništva ali stalnega predstavništva države pogodbenice, ki se nahaja v drugi državi pogodbenici ali v tretji državi, opredeli, v skladu z namenom te konvencije, da je rezident države, ki ga je tja poslala, če: a) ni, v skladu z mednarodnim pravom, davčni zavezanec v državi gostiteljici, glede na dohodek, ki nima izvora v tej državi ali glede na premoženje, ki se nahaja zunaj te države, in b) je davčni zavezanec v državi pošiljateljici glede davkov na njegov celotni dohodek ali premoženje, kot so rezidenti te države. 3. Ta konvencija se ne uporablja za mednarodne organizacije, njihove organe ali uradnike predstavništev in za osebe, ki so člani diplomatskih predstavništev, konzularnih ali stalnih predstavništev tretje države, ki so prisotni v državi pogodbenici, vendar se ne obravnavajo kot rezidenti glede davkov na dohodek in premoženje ne v eni, ne v drugi državi pogodbenici.

1. Ta konvencija bo ratificirana in listini o ratifikaciji bosta izmenjani v Bernu kakor hitro bo mogoče. 2. Ta konvencija začne veljati prvi dan tretjega meseca, ki sledi tistemu, v katerem bosta izmenjani listini o ratifikaciji, njene določbe glede davkov na dohodek in premoženje pa se bodo začele uporabljati za davke v katerem koli obračunskem letu, ki se začne po 31. decembru v koledarskem letu, v katerem sta bili izmenjani listini o ratifikaciji. 3. Z dnem začetka veljavnosti te konvencije preneha, v odnosih med Republiko Slovenijo in Švico, veljati Sporazum med Vlado SFRJ in Vlado Švicarske konfederacije o recipročni oprostitvi obdavčevanja podjetij za pomorsko in zračno plovbo, sklenjen z izmenjavo not v Beogradu 4. novembra in 29. decembra 1964.

Ta konvencija velja za nedoločen čas, dokler je država pogodbenica ne odpove. Ena ali druga država pogodbenica lahko pošlje po diplomatski poti pisno obvestilo o prenehanju veljavnosti vsaj šest mesecev pred potekom katerega koli koledarskega leta. V takem primeru ta konvencija preneha veljati za davke na dohodek in premoženje v katerem koli obračunskem letu, ki se začne na ali po 1. januarju v koledarskem letu, ki sledi letu, ko je bilo dano obvestilo o odpovedi. V potrditev tega sta spodaj podpisana, za to pravilno pooblaščena, podpisala to konvencijo. Sestavljeno v dveh izvodih v Ljubljani dne 12. junija 1996 v slovenskem, nemškem in angleškem jeziku, pri čemer so vsa tri besedila enako verodostojna. V primeru razhajanj v razlagi je merodajno angleško besedilo. Za Vlado Republike Slovenije Milojka Kolar l. r. Za Zvezni svet Švicarske konfederacije Jakob Kellenberger l. r. The Government of the Republic of Slovenia and the Swiss Federal Council, desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income and on capital, Have agreed as follows: This Convention shall apply to persons who are residents of one or both of the Contracting States.

(1)This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

(2)There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

(3)The existing taxes to which the Convention shall apply are in particular: a) in Slovenia: (i) the tax on profits of legal persons; (ii) the tax on income of individuals, including wages and salaries, income from agricultural activities, income from business, capital gains and income from immovable and movable property; (iii) the tax on property; (hereinafter referred to as “Slovenian tax”). b) in Switzerland: the federal, cantonal and communal taxes (i) on income (total income, earned income, income from capital, industrial and commercial profits, capital gains, and other items of income); and (ii) on capital (total property, movable and immovable property, business assets, paid-up capital and reserves, and other items of capital) (hereinafter referred to as “Swiss tax”).

(4)The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of significant changes which have been made in their respective taxation laws. 5. The Convention shall not apply to taxes withheld at the source on prizes in a lottery.

(1)For the purposes of this Convention, unless the context otherwise requires: a) the term “Slovenia” means the territory of the Republic of Slovenia including the sea area, sea-bed and subsoil adjacent to the territorial sea, in which the Republic of Slovenia may exercise its sovereign rights and jurisdiction in accordance with international law and its domestic legislation; b) the term “Switzerland” means the Swiss Confederation; c) the term “person” includes an individual, a company and any other body of persons; d) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; e) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; f) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; g) the term “competent authority” means: (i) in the case of Slovenia: the Ministry of Finance of the Republic of Slovenia or its authorised representative; (ii) in the case of Switzerland, the Director of the Federal Tax Administration or his authorised representative; h) the term “national” means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State.

(2)As regards the application of the Convention by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.

(1)For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.

(2)Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (center of vital interests); b) if the State in which he has his center of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode; c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national; d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

(3)Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.

(1)For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.

(2)The term “permanent establishment” includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.

(3)A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.

(4)Notwithstanding the preceding provisions of this Article the term “permanent establishment” shall be deemed not to include: a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or similar activities which have a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.

(5)Notwithstanding the provisions of paragraphs 1 and 2, where a person – other than an agent of an independent status to whom paragraph 6 applies – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.

(6)An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.

(7)The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

(1)Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

(2)The term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.

(3)The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.

(4)The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.

(1)The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

(2)Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.

(3)In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.

(4)Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.

(5)No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.

(6)For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.

(7)Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.

(1)Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

(2)If the place of effective management of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident.

(3)The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

(1)Where a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.

(2)Where profits on which an enterprise of a Contracting State has been charged to tax in that State are also included in the profits of an enterprise of the other Contracting State and taxed accordingly, and the profits so included are profits which would have accrued to that enterprise of the other State, if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then the competent authorities of the Contracting States may consult together with a view to reach an agreement on the adjustments of profits in both Contracting States.

(3)A Contracting State shall not change the profits of an enterprise in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its national laws and, in any case, after five years from the end of the year in which profits would be subject to such change would have accrued to an enterprise of that State. This paragraph shall not apply in the case of fraud or wilful default.

(1)Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.

(2)However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed: a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company which holds directly at least 25 per cent of the capital of the company paying the dividends; b) 15 per cent of the gross amount of the dividends in all other cases. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

(3)The term “dividends” as used in this Article means income from shares, “jouissance” shares or “jouissance” rights, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.

(4)The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

(5)Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.

(1)Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

(2)However, such interest may also be taxed in the Contracting State in which it arises, and according to the laws of that State, but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed 5 per cent of the gross amount of the interest. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.

(3)The term “interest” as used in this Article means income from debt claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.

(4)The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

(5)Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

(6)Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.

(1)Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

(2)However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties the tax so charged shall not exceed 5 per cent of the gross amount of the royalties. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.

(3)The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.

(4)The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

(5)Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

(6)Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.

(1)Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.

(2)Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.

(3)Gains from the alienation of ships or aircraft operated in international traffic, or movable property pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

(4)Gains from the alienation of any property other than that referred to in paragraphs 1, 2 and 3, shall be taxable only in the Contracting State of which the alienator is a resident.

(1)Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base.

(2)The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

(1)Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

(2)Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned, and b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.

(3)Notwithstanding the preceding provisions of this Article remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic may be taxed in the Contracting State in which the place of effective management of the enterprise is situated. Directors’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.

(1)Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theater, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.

(2)Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.

(3)Paragraphs 1 and 2 shall not apply to income from activities performed by entertainers or athletes if such income is derived directly or indirectly in a substantial manner from public funds. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

(1)a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services.

(2)a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.

(3)The provisions of Articles 15, 16 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.

(1)Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.

(2)In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student or business apprentice described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.

(1)Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.

(2)The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

(1)Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.

(2)Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services may be taxed in that other State.

(3)Capital represented by ships and aircraft operated in international traffic and by movable property pertaining to the operation of such ships and aircraft shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

(4)All other elements of capital of a resident of a Contracting State shall be taxable only in that State.

(1)In the case of Slovenia, double taxation shall be avoided as follows: Where a resident of Slovenia derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in Switzerland, Slovenia shall allow: i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Switzerland; ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in Switzerland. Such deduction shall in no case exceed that portion of the income tax or capital tax which has been computed before making the deduction which is attributable to the income or the capital, as the case may be, which may be taxed in Switzerland.

(2)In the case of Switzerland, double taxation shall be avoided as follows: a) Where a resident of Switzerland derives income or owns capital which, in accordance with the provisions of this Conventions, may be taxed in Slovenia, Switzerland shall, subject to the provisions of subparagraph (b), exempt such income or capital from tax but may, in calculating tax on the remaining income or capital of that resident, apply the rate of tax which would have been applicable if the exempted income or capital had not been so exempted. b) Where a resident of Switzerland derives dividends, interest or royalties which, in accordance with the provisions of Article 10, 11 or 12 may be taxed in Slovenia, Switzerland shall allow, upon request, a relief to such a resident. The relief may consist of: (i) a deduction from the tax on income of that resident of an amount equal to the tax levied in Slovenia in accordance with the provisions of Articles 10, 11 and 12; such deduction shall not, however, exceed that part of the Swiss tax, as computed before the deduction is given, which is appropriate to the income which may be taxed in Slovenia; or (ii) a lump sum reduction of the Swiss tax; or (iii) a partial exemption of such dividends, interest or royalties from Swiss tax, in any case consisting at least of the deduction of the tax levied in Slovenia from the gross amount of the dividends, interest or royalties. Switzerland shall determine the applicable relief and regulate the procedure in accordance with the Swiss provisions relating to the carrying out of international conventions of the Swiss Confederation for the avoidance of double taxation. c) A company which is a resident of Switzerland and which derives dividends from a company which is a resident of Slovenia shall be entitled, for the purposes of Swiss tax with respect to such dividends, to the same relief which would be granted to the company if the company paying the dividends were a resident of Switzerland.

(1)Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.

(2)The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

(3)Except where the provisions of paragraph 1 of Article 9, paragraph 6 of Article 11, or paragraph 6 of Article 12 apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.

(4)Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.

(5)The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description.

(1)Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.

(2)The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention.

(3)The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.

(4)The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. When necessary for reaching an agreement the competent authorities of the Contracting States may meet and have an oral exchange of opinions.

(1)The competent authorities of the Contracting States shall exchange such information (being information which is at their disposal under their respective taxation laws in the normal course of administration) as is necessary for carrying out the provisions of this Convention in relation to the taxes which are the subject of the Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons other than those concerned with the assessment and collection of the taxes which are the subject of the Convention. No information as aforesaid shall be exchanged which would disclose any trade, business, banking, industrial or professional secret or trade process.

(2)In no case shall the provisions of this Article be construed as imposing upon either Contracting State the obligation to carry out administrative measures at variance with the regulations and practice of either Contracting State or which would be contrary to its sovereignty, security or public policy (ordre public) or to supply particulars which are not procurable under its own laws or those of the State making the application.

(1)Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.

(2)Notwithstanding the provisions of Article 4, an individual who is a member of a diplomatic mission, consular post or permanent mission of a Contracting State which is situated in the other Contracting State or in a third State shall be deemed, for the purposes of this Convention, to be a resident of the sending State if: a) in accordance with international law he is not liable to tax in the receiving Contracting State in respect of income from sources outside that State or on capital situated outside that State and b) he is liable in the sending State to the same obligations in relation to tax on his total income or on capital as are residents of that State.

(3)The Convention shall not apply to international organisations, to organs or officials thereof and to persons who are members of a diplomatic mission, consular post or permanent mission of a third State, being present in a Contracting State and not treated in either Contracting State as residents in respect of taxes on income or on capital.

(1)This Convention shall be ratified and the instruments of ratification shall be exchanged at Bern as soon as possible.

(2)The Convention shall enter into force on the first day of the third month next following that in which the exchange of instruments of ratification takes place and its provisions shall have effect in respect of taxes on income and on capital for any fiscal year beginning after December 31 in the calendar year in which the exchange of instruments of ratification takes place.

(3)On the date of entry into force of this Convention the Agreement between Yugoslavia and Switzerland on bilateral abolition of taxation of enterprises executing naval or air transport concluded with exchange of notes in Belgrade on 4 November and 29 December 1964 shall, in relation between the Republic of Slovenia and Switzerland, be terminated. This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year. In such event, the Convention shall cease to have effect in respect of taxes on income and on capital for any fiscal year beginning on or after the first day of January in the calendar year next following that in which such notice has been given. IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this Convention. DONE in duplicate at Ljubljana this 12 June 1996, in the Slovenian, German and English languages, all the texts being equally authentic. In case there is any divergence of interpretation between the Slovenian and the German texts, the English text shall prevail. For the Government of the Republic of Slovenia Milojka Kolar (s) For the Swiss Federal Council Jakob Kellenberger (s)

Za izvajanje konvencije skrbi Ministrstvo za finance.

Ta zakon začne veljati naslednji dan po objavi v Uradnem listu Republike Slovenije – Mednarodne pogodbe. Št. 432-01/96-11/1 Ljubljana, dne 26. junija 1997 Predsednik Državnega zbora Republike Slovenije Janez Podobnik, dr. med. l. r. * Besedilo konvencije v nemškem jeziku je na vpogled v Sektorju za mednarodne pravne zadeve Ministrstva za zunanje zadeve.