CbCR - Registration on the ePortal
The obligation to submit a country-specific report applies for the first time to financial years beginning on or after 1 January 2018. According to Article 10(1) ALBAG, the reporting entity must register with the FTA without being asked to do so. Registration must take place no later than 90 days after the end of the reporting tax period.
As English is not one of Switzerland's official languages, only the most important information is translated into English. Please refer to the German, French or Italian original version.