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
Digital finance in Switzerland: Federal Council informed about the status of measures
The Federal Council's objective is for Switzerland to be one of the world's leading digital finance locations and to improve its competitiveness and attractiveness accordingly. During its meeting on 5 December 2025, the Federal Council was informed about the current status by the Federal Department of Finance (FDF).
Federal Council moves forward with stablecoins and crypto: consultation launched
During its meeting on 22 October 2025, the Federal Council initiated the consultation on an amendment to the Financial Institutions Act. The bill is aimed at improving the framework conditions for the market development, the attractiveness of the Swiss financial centre and integration of innovative financial technologies into the existing financial system. At the same time, it should mitigate related risks to financial stability, integrity, and investor and consumer protection. The consultation will run until 6 February 2026.
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.
State Secretariat for International Finance SIF
Bundesgasse 3
Switzerland - 3003 Bern