Anti-fraud agreement

13.01.2020 - In cases of fraud and evasion offences in the field of indirect taxes, Switzerland provides the EU and its member states with mutual assistance and administrative assistance, and also receives such assistance. Although the anti-fraud agreement has not yet been ratified by all EU member states, it has been applied by Switzerland since January 2009, along with the other countries that have made the same declaration. 

Fact sheet

Further information

https://www.efd.admin.ch/content/efd/en/home/themen/steuern/steuern-international/anti-fraud-agreement.html