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01.02.2013 - 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. This is governed by double taxation agreements (DTAs) with the relevant country. Administrative assistance has been in accordance with the OECD standard in an increasing number of DTAs since 2009. From February 2013, group requests in accordance with the international standard will now be possible as well.
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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