International tax compliance
International cooperation plays a key role in the tax system. Switzerland is also involved in devising multilateral solutions and implements international standards in the area of taxation.
The OECD defines tax havens as jurisdictions that do not comply with international tax standards and whose tax practices are deemed harmful internationally.
- Switzerland is an attractive business location that is compliant with all international tax standards.
- With the corporate tax reform of 2019, Switzerland abolished all tax regimes classified as harmful by the OECD and replaced them with internationally compatible rules. The OECD gave Switzerland written confirmation of this in 2020.
- Since 2019, international bodies have repeatedly confirmed Switzerland's correct implementation of international tax standards:
- country-by-country reports
- automatic exchange of information
- spontaneous exchange of information
- exchange of information upon request (administrative assistance)
- implementation of BEPS minimum standards.
Press releases on the topic
Optimising financial market regulation: FDF establishes external working group
The Federal Department of Finance (FDF) intends to submit a report to the Federal Council by the end of 2027 on optimising Swiss financial market regulation. To support this work, a working group comprising external experts is being set up to ensure that the sectors concerned are involved.
International Monetary Fund praises the resilience of the Swiss economy
At the conclusions of its annual consultations with Switzerland, the International Monetary Fund (IMF) emphasizes the importance of Switzerland’s strong institutions and appropriate economic policy frameworks. In a challenging external economic environment, these underpin stability and growth.
Automatic exchange of information between Switzerland and EU: Federal Council adopts dispatch on Protocol of Amendment
During its meeting on 24 June 2026, the Federal Council adopted the dispatch on the Protocol of Amendment to the Agreement between Switzerland and the European Union (EU) on the automatic exchange of financial account information to improve international tax compliance. The Agreement will be aligned with the revised OECD standard and also contains new provisions on administrative assistance for the recovery of VAT claims. The overwhelming majority of consultation participants agree with the proposal.
State Secretariat for International Finance SIF
Bundesgasse 3
Switzerland - 3003 Bern