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.

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Questions and answers about administrative and mutual assistance

• What is administrative and mutual assistance?

  In its international relationships, Switzerland can exchange information in tax matters by means of administrative and mutual assistance.

  • Administrative assistance is used for the exchange of information between tax authorities. It is based on bilateral double taxation agreements (DTAs), tax information exchange agreements (TIEAs) and the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.
  • Mutual assistance is used for the exchange of information between judicial authorities. It is rendered in accordance with the Federal Act on International Mutual Assistance in Criminal Matters (Mutual Assistance Act [IMAC]), the Fraud Prevention Agreement and the Convention Implementing the Schengen Agreement (CISA).

  The Service for the Exchange of Information in Tax Matters (SEI) is responsible for administrative and mutual assistance within the framework of international tax agreements.

Dossier FDF

Exchange of tax-related information (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