Agreement between EU member states and Switzerland

Allocation of fiscal sovereignty

Compatibility of domestic legislation with EU law, methods of exempting or offsetting tax

Double taxation agreements

Exclusion of tax deductions related to non-resident taxpayer's circumstances

Expatriation allowance, non-discrimination and EU citizenship

Nationality as connecting factor

Revenue of non-resident taxpayers subject to deduction at source

Treaty on the Functioning of the European Union (TFEU), art. 21