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Archive » April 2024 » The removal of Switzerland from the 1999 Italy’s blacklist and its inclusion among the Collaborative States

The removal of Switzerland from the 1999 Italy’s blacklist and its inclusion among the Collaborative States

Enzo Mignarri
April 2024 - n. 4
Keywords: Svizzera, white e black list, regime di tassazione
Jel codes: H20, H25

As of 20th July 2023, Italy has removed Switzerland from the list of States and territories included in the 1999 blacklist. This completed the process that began in 2015 with the signing between Italy and Switzerland of a protocol amending the International double taxation convention that introduced the exchange of information upon request between the two countries. Already in 2017, Italy and Switzerland concluded an agreement to operationalise the exchange of information for tax purposes through «group requests», based on Article 27 of the double taxation agreement between the two countries.

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