International administrative and mutual assistance in tax matters
Here you will find information on international administrative and mutual assistance: administrative assistance in accordance with the Foreign Account Tax Compliance Act (FATCA), FATCA notifications, administrative assistance in accordance with double taxation agreements (DTAs), administrative assistance in accordance with the spontaneous exchange of information (SEOI) and mutual assistance.
Swiss administrative and mutual assistance within the framework of international tax agreements is used for the international exchange of information between tax authorities and includes administrative assistance under DTAs, the SEOI and tax administrative assistance in accordance with FATCA.
Administrative assistance in accordance with FATCA
Information on group requests, information letters to clients, notifications on the FATCA agreement
Administrative assistance upon request (EOIR)
Administrative assistance procedure under a double taxation agreement
Spontaneous Exchange of Information SEOI
Spontaneous exchange of information (SEOI) on tax rulings
Direct postal service in accordance with the MAC
Overview of the modalities for direct postal service
International mutual assistance in tax matters
Mutual legal assistance refers to international cooperation in (fiscal) criminal matters.
News
Top-up tax: temporal application and exercise of elections of the administrative guidance of 5 January 2026 on the Side-by-Side Package
The FTA provides information on the effective date of the new safe harbor rules in the context of the minimum taxation of large multinational corporate groups. With regard to the applicable accounting standard for the Simplified ETR Safe Harbor, reference is made to Article 9 paragraphs 2 and 3 of the Minimum Taxation Ordinance (OMinT).
Top-up tax: application of the administrative guidance on Article 9.1 of the Global Anti-Base Erosion Model Rules adopted on 13 January 2025
In the context of the minimum taxation of large multinational corporate groups, the FTA provides information on the application of the administrative guidance on Article 9.1 of the Global Anti-Base Erosion Model Rules adopted on 13 January 2025 in connection with two adopted motions of identical wording. The FTA clarifies that the administrative guidance and the Grace Period Limitation set out therein must be applied pursuant to applicable law and until the Federal Council decides on a possible amendment to the OMinT, and establishes how the declaration for the relevant top-up tax returns is to be made.
Course listings (ICTax)
The Federal Tax Administration has updated the course listings and bonus shares 2025 and 2026.
Questions and answers about administrative and mutual assistance
Dossier FDF
Contact
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Federal Tax Administration FTA
Division for exchange of information in tax matters
Eigerstrasse 65
3003 Berne