R-Mb KS 2010 Inofficial English Translation


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Federal Council Decree of December 14, 1962 relating to measures against the unjustified use of Tax Treaties of the Swiss Confedewration (BRB 1962), Circular of December 31, 1962 (KS 1962)  in conjunction with the Circulars of 17 December 1998 (KS 1999) and 1 August 2010 (KS 2010).

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We declare that the persons holding, directly or indirectly, a substantial interest in our company are


□  persons resident in Switzerland




□  persons not resident in Switzerland 



Our company falls into one (or more) of the following special categories (Sections 1-3 KS 1999.):   

□  *)   company with active operations:  we are submitting proof of the services provided in connection with the treaty favored income from independent active business operations, i.e. the production or distribution of goods or trade in goods or the provision of services by our own personnel (active in Switzerland) operating out of suitable business facilities (KS 1999, Para. 1).

□  *)  company directly listed on an exchange:  The majority of the issued shares of our company (by voting rights and nominal value) are listed on one (or more) recognized stock exchange (s) and regularly traded. We are attaching unequivocal proof of this (KS 1999, Para. 2.1).

□  *)  company listed indirectly:  Our company is directly majority owned by one or more domestic resident company (ies) that meet the requirements of KS 1999 Para 2.1. We are attaching proof of this (KS 1999, Para. 2.2).  

□  *)  pure holding company:  Our company exclusively or almost exclusively manages and finances investments. At least 90% of the equity shares in the balance sheet include investments of at least 20% 1  of the share capital of the controlled company. Supplementary income is related to the main purpose of the Company and shall not exceed 5% of total income. We attach the relevant proof (KS 1999, Para 3.1). 

*)  If more than 50% of the treaty favored income is used to satisfy the claims of non-treaty-entitled persons, these expenses must be justified and documented.

□  *)  Other companies:  Our company falls within the scope of Para. 3.2 of the 1999 Circular or its complement of December 2001. Paragraph 1 of the KS 1999 is applicable. We therefore commit to comply with the provisions of the BRB 1962 in conjunction with the KS 1962, the  KS 1999, and the KS 2010. This means, in particular, that we will not use more than 50% of the treaty favored income to satisfy claims of non-treaty-entitled persons.  

General:  We take note of the fact that the tax treaties containing anti-abuse provisions that have been concluded with a number of states supersede BRB 1962 and its Circulars 1999 and 2010. Furthermore, we are committed to appropriate distribution of profits.  Our company will comply with the general funding requirements and the maximum interest rates pursuant to section 4 of the KS 1999, and notify the Federal Tax Administration immediately of any changes should result in facts.



place and date


Name Company and legally binding signature (s)


1  For maturities from 1.1.2011 participation 10%

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