ARTICLE 27
U.S. Income Tax Treaty — Switzerland Income Tax Treaty - 1996 · 2026-10-03 edition · updated 2026-10-04 · United States
Members of Diplomatic Missions and Consular Posts
Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
Insofar as, due to fiscal privileges granted to diplomatic agents or consular officers under the general rules of international law or under the provisions of special international agreements, income is not subject to tax in the receiving State, the right to tax shall be reserved to the sending State.
Notwithstanding the provisions of Article 4 (Resident), 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 the 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 State in respect of income from sources outside that State, and
b) he is liable in the sending State to the same obligations in relation to tax on his total income as are residents of that State.
- The Convention shall not apply to international organizations, 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.
Get a plain-English answer with a citation back to this text.
Ask AI about this code