06.01.2020 – At the international level, Switzerland has two ways for exchanging information in tax matters. For tax proceedings, the exchange of information is carried out by means of administrative assistance, which may take place on request, spontaneously or automatically. For criminal proceedings, information can be exchanged on request by means of mutual assistance.
Since 2009, administrative assistance has been, in accordance with the OECD standard, included in an increasing number of double taxation agreements. Since 1 January 2017, this assistance has also been extended on the basis, in particular, of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters drawn up by the Council of Europe and the OECD.