# Abkommen
zwischen der Schweizerischen Eidgenossenschaft
und den Vereinigten Staaten von Amerika zur Vermeidung
der Doppelbesteuerung auf dem Gebiete der Steuern vom Einkommen
Abgeschlossen am 2. Oktober 1996
Von der Bundesversammlung genehmigt am 10. Oktober 1997[1](#fn-d7e28)
Ratifikationsurkunden ausgetauscht am 19. Dezember 1997
In Kraft getreten am 19. Dezember 1997
(Stand am 13. Oktober 2022)
[1](#fnbck-d7e28) [AS 1999 1459](https://fedlex.data.admin.ch/eli/oc/1999/222)
Die Schweizerische Eidgenossenschaft
und
die Vereinigten Staaten von Amerika,
vom Wunsche geleitet, ein Abkommen zur Vermeidung der Doppelbesteuerung auf dem Gebiete der Steuern vom Einkommen abzuschliessen,
haben folgendes vereinbart:
Citation to select or copy
Switzerland / United States; SR0.672.933.61; AS1999 1460; FedlexStand13October2022; edition Official German amended publication, Stand13October2022; convention2October1996; source section Amtlicher Titel, Stand und Präambel; Deutsch; unreviewed source text, current applicability unverified; /editions/ch-us-1996-amended-2022-fedlex-de/de/supplements/preamble/
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Official German amended publication, Stand13October2022; convention2October1996
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