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17.10.2013 - On the international level, Switzerland has two ways for providing assistance in tax matters. In the case of tax proceedings, it offers its help by exchanging information within the framework of administrative assistance. Administrative assistance has been in accordance with the OECD standard in an increasing number of double taxation agreements since 2009. Effective since February 2013, group requests in accordance with the international standard are possible as well. Now, in exceptional cases, persons who are the subject of an administrative assistance request are to be notified only after information has been disclosed.
In the case of criminal proceedings, information is exchanged within the framework of mutual assistance. This is rendered on the basis of multi- and bilateral mutual assistance agreements, as well as the Federal Act on International Mutual Assistance in Criminal Matters (IMAC). Concerning direct taxes, mutual assistance is provided in the case of duty fraud, while it is provided also in the case of tax evasion in relation to indirect taxes and customs duties. In this regard, the offence must be punishable in both countries.
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