Administrative and mutual assistance in tax matters

06.10.2016 -  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. In the case of criminal proceedings, information is exchanged within the framework of mutual assistance.

Since 2009, administrative assistance has been in accordance with the OECD standard in an increasing number of double taxation agreements. Now, requests based on stolen data should be accepted. However, this is conditional on a foreign country having received the data via normal administrative assistance channels or from public sources. Moreover, the spontaneous exchange of information should be introduced from 1 January 2017.

Fact sheet

Further information

https://www.efd.admin.ch/content/efd/en/home/themen/steuern/steuern-international/administrative-and-mutual-assistance-in-tax-matters.html