International fiscal law

Here you can find out about the double taxation agreements concluded by Switzerland and other country-related publications.

Here you will find everything you need to know about the automatic exchange of information in tax matters (AEOI): the legal basis, the AEOI online service and the instructions for AEOI data transmission. Banks, collective investment vehicles and insurance companies collect information on types of investment income and client account balances for the AEOI if the client is resident abroad for tax purposes. The information is transmitted to the FTA via ePortal. The FTA forwards it to the relevant foreign tax authorities.

Here you will find everything you need to know about Country-by-Country Reporting (CbCR): laws and ordinances, CbCR registration and CbCR data transmission.

Under the GIR, the FTA exchanges information with foreign tax authorities for the purpose of calculating minimum taxation and applying the supplementary tax to multinational groups of companies that are subject to the GloBE model rules.

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.

Transfer pricing refers to the prices and other conditions applied to cross-border transactions between companies that are legally independent but belong to the same group.