Administrative assistance and judicial assistance - SEI

Switzerland practices two different means of exchanging information in tax matters within its international relations. The exchange of information between tax authorities is carried out within the scope of the so called administrative assistance, based upon bilateral double taxation agreements (DTA). By way of judicial assistance information can be exchanged between the judicial authorities. Judicial assistance is carried out in accordance with the Federal Act on International Mutual Assistance in Criminal Matters (IMAC). The Service for the Exchange of Information in Tax Matters (SEI) is responsible for the administrative assistance as well as the judicial assistance in accordance with the international tax agreements.


Further information

Last modification 30.08.2019

Top of page

Contact

Federal Tax Administration
Main Division DAS
Division for exchange of information in tax matters
Eigerstrasse 65
3003 Berne

Contact form

+41 58 462 71 72

 

Print contact

https://www.estv.admin.ch/content/estv/en/home/internationales-steuerrecht/fachinformationen/amts-und-rechtshilfe.html