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
Course listings (ICTax)
The Federal Tax Administration has updated the course listings and bonus shares 2025 and 2026.
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.
Course listings (ICTax)
The Federal Tax Administration has updated the course listings and bonus shares 2024, 2025 and 2026.
Questions and answers about administrative and mutual assistance
Dossier FDF
Contact
Please use the contact form for enquiries and to request a callback. If you would like us to call you back, please select the option ‘Would you like us to call you back?’ on the contact form and briefly describe your matter. Many thanks in advance.
Federal Tax Administration FTA
Division for exchange of information in tax matters
Eigerstrasse 65
3003 Berne