Federal Council brings Federal Act on the International Automatic Exchange of Information on Salary Data into force
Bern, 19.08.2026 — During its meeting on 19 August 2026, the Federal Council decided to bring the Federal Act on the International Automatic Exchange of Information on Salary Data into force with effect from 1 January 2027. The Federal Council is thus laying the legal foundations for the exchange of information set down in agreements with France and Italy.
In December 2020, Switzerland and Italy agreed on new rules for the taxation of cross-border commuters. The agreement, which has applied since 1 January 2024, envisages an automatic and reciprocal exchange of the information needed for taxing cross-border commuters in their country of residence.
In June 2023, Switzerland and France signed an additional agreement supplementing the double taxation agreement, which governs the taxation of remote working. It has applied since 1 January 2026 and introduces an automatic and reciprocal exchange of the information needed for taxing employees who reside in one contracting state and work for an employer in the other.
The newly established Federal Act on the International Automatic Exchange of Information on Salary Data provides the legal basis for implementing the provisions of the agreements with Italy and France in Switzerland. In particular, it sets out how information on salary data in tax matters is to be exchanged automatically within Switzerland – specifically between the cantonal tax authorities and the Federal Tax Administration (FTA).
The Federal Assembly adopted the Federal Act on the International Automatic Exchange of Information on Salary Data on 19 December 2025. The referendum deadline expired unused. Following the comments received from the cantons during the consultation on the Federal Act on the International Automatic Exchange of Information on Salary Data, the Federal Council has regulated, by means of an ordinance, how cantonal tax authorities are to be authenticated in order to access the salary data held by the FTA. The law and the ordinance will come into force on 1 January 2027.
Annexes
Bundesgesetz über den internationalen automatischen Informationsaustausch betreffend Lohndaten (AIALG)
Verordnung über die Authentifizierung der kantonalen Steuerbehörden für den Zugriff auf die der Eidgenössischen Steuerverwaltung vorliegenden Lohndaten und diesbezüglicher erläuternder Bericht
Erläuterungen zu den einzelnen Artikeln der Verordnung über die Authentifizierung der kantonalen Steuerbehörden für den Zugriff auf die der Eidgenössischen Steuerverwaltung vorliegenden Lohndaten