Exchange of tax-related information
Tax authorities exchange information in order to increase transparency and prevent cross-border tax evasion. The exchange of information is based on international standards.
Brief summary
Tax authorities exchange information, e.g. on financial accounts and advance tax rulings, in order to increase transparency and prevent cross-border tax evasion. The exchange of information in accordance with international standards takes place upon request, spontaneously or automatically.
Exchange of information upon request
The rules on the exchange of tax-related information upon request are set out in bilateral double taxation agreements (DTAs). The corresponding OECD international standard is decisive. Switzerland is prepared to agree on a provision on the exchange of information upon request according to the international standard in all DTAs. Implementation of the exchange of information upon request is reviewed by the Global Forum on Transparency and Exchange of Information for Tax Purposes.
Spontaneous exchange of information
Information is spontaneously exchanged between tax authorities when the transmitting state suspects that information may be of interest to another state. In this context, spontaneous means that no request was submitted beforehand. The first spontaneous exchange of information took place within the framework of the OECD/G20 project on base erosion and profit shifting (BEPS). This concerns advance tax rulings where there is a risk of base erosion or profit sharing. Switzerland has been spontaneously exchanging information on advance tax rulings since 2018.
Automatic exchange of information
As part of the automatic exchange of information, partner states regularly provide each other with information on financial accounts, as well as country reports, for example.
The OECD's global standard for the automatic exchange of financial account information (AEOI) is designed to increase tax transparency and prevent cross-border tax evasion. It makes provision for the mutual exchange of information on financial accounts between states and territories that have agreed among themselves to the AEOI. Aside from Switzerland, over 100 states, including all major financial centres, have undertaken to adopt the standard.
The exchange of country-by-country reports aims to combat base erosion and profit shifting. With the adoption of the corresponding standard, multinationals in Switzerland are obliged to prepare a country-by-country report from the 2018 tax year onwards. Switzerland then exchanges the reports with its partner states.
Further information on the topic can be found on the website of the State Secretariat for International Finance SIF
Press releases on the topic
Switzerland and EU sign Amending Protocol to the Agreement on automatic exchange of information in tax matters
On 20 October 2025 in Brussels, Switzerland and the European Union (EU) signed the Amending Protocol to the Agreement on the automatic exchange of financial account information to improve international tax compliance. With the Amending Protocol, the Agreement will be aligned to the amended OECD standard and supplemented with new provisions on administrative assistance for the collection of VAT claims.
Federal Council initiates consultation on automatic exchange of information with eight more partner states
During its meeting on 13 August 2025, the Federal Council initiated the consultation on the introduction of the automatic exchange of financial account information (AEOI) with eight more states. The AEOI with these partner states is scheduled to enter into force on 1 January 2027, with the first exchange of data to take place in 2028. By expanding its AEOI network, Switzerland is reaffirming its commitment to compliance with international standards. The consultation will run until 14 November 2025.
Federal Council adopts dispatch approving the list of 74 partner states for the automatic exchange of information concerning cryptoassets
During its meeting on 6 June 2025, the Federal Council adopted the dispatch on the approval of the introduction of the international automatic exchange of information (AEOI) concerning cryptoassets with the relevant partner states. Entry into force is planned for 2026, with the first exchange of data taking place in 2027.
State Secretariat for International Finance SIF
Bundesgasse 3
Switzerland - 3003 Bern