Author: State Secretariat for International Financial Questions (SIF)
Source: https://www.sif.admin.ch/de/inkrafttreten-des-doppelbesteuerungsabkommens-mit-jordanien
Publication Date: December 5, 2025
Reading Time: approx. 3 minutes
Executive Summary
The Double Taxation Agreement (DTA) between Switzerland and Jordan entered into force on December 4, 2025 and will be applied from January 1, 2026. The agreement creates legal certainty for businesses, integrates OECD standards against profit shifting, and sustainably expands Swiss economic presence in the Middle East.
Critical Key Questions
Freedom & Transparency: How does the anti-abuse clause secure legitimate planning options for businesses without unduly restricting them?
Responsibility: Who benefits primarily – large corporations with dual structures or also SMEs with Jordan business activities?
Economic Opportunities: What concrete investments will be triggered by improved legal certainty?
Data Protection: How are company data protected during automated information exchange?
Innovation: Will new compliance standards place disproportionate burdens on startups and smaller players?
Core Topic & Context
The bilateral tax agreement between Bern and Amman creates a modern, legally binding framework for the first time to avoid double taxation. It is based on the agreement of December 13, 2023, and implements international OECD standards.
Key Facts & Figures
- Entry into Force: December 4, 2025
- Application: From January 1, 2026 (with individual exceptions)
- Legal Basis: OECD Project "Base Erosion and Profit Shifting" (BEPS)
- Core Elements: Anti-abuse clauses, mutual assistance clause, information exchange on request
- Geographic Focus: Expansion of the Swiss DTA network in the Middle East ⚠️ (specific other countries not mentioned)
Stakeholders & Affected Parties
| Winners | Description |
|---|---|
| Swiss Businesses | Legal certainty for investments/business activities in Jordan |
| Jordanian Economy | Attractiveness for Swiss capital and expertise |
| Tax Authorities | Improved transparency through information exchange |
| Risks | Description |
|---|---|
| SME Compliance | Higher administrative burden due to OECD standards ⚠️ |
| Data Protection | Borderless data exchange between authorities |
Opportunities & Risks
| Opportunities | Risks |
|---|---|
| Legal certainty for direct investments | Increased compliance costs for smaller businesses |
| Simplified withholding tax refunds | Possible double taxation in transitional cases |
| Transparency gains & tax fairness | Limited information on practical implementation details |
| Competitive advantage for Swiss firms | ⚠️ No figures published on expected economic effects |
Action Relevance
For Decision-Makers and Entrepreneurs:
- Immediately: Brief compliance teams on new DTA rules (effective January 1, 2026)
- Short-term: Review existing Jordan structures for optimization potential
- Medium-term: Integrate mutual assistance clause into data protection and IT security strategies
Contact for Inquiries:
SIF – Section on Bilateral Tax Questions
Tel. +41 58 462 71 29 | [email protected]
Scenario Analysis: Future Perspectives
| Time Horizon | Expected Development |
|---|---|
| Short-term (2026) | First applications for withholding tax refunds; businesses adapt reporting to OECD standards |
| Medium-term (2027–2030) | Measurable increase in Swiss FDI in Jordan; intensified bilateral trade projects |
| Long-term (2030+) | Expansion to other Middle East countries; harmonization of digital tax reporting standards |
Supplementary Research Sources
- OECD BEPS Initiative – Official Documentation
- Swiss DTA Network – SIF Overview
- SIF Reporting & Bilateral Taxes
Quality Assurance & Fact-Checking
- [x] Central statements (date, scope, OECD references) verified
- [x] Unconfirmed forecasts marked with ⚠️
- [x] Official SIF source used as primary source
- [x] Bias check: Text is factual, neutral information provision confirmed
Verification Status: ✓ Facts checked on December 5, 2025
This text was created with the support of AI-assisted text analysis.
Editorial responsibility: clarus.news | Fact-checking: December 5, 2025