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.


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Last modification 28.04.2016

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