Administrative and mutual assistance in tax matters

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Swiss administrative and mutual assistance under international tax treaties serves the international exchange of information between tax authorities and includes administrative assistance under double taxation agreements (DTAs), spontaneous exchange of information (SEOI) and tax administrative assistance under FATCA.

What is administrative and mutual assistance?

In its international relationships, Switzerland can exchange information in tax matters by means of administrative and mutual assistance.   

  • Administrative assistance is used for the exchange of information between tax authorities. It is based on bilateral double taxation agreements (DTAs), tax information exchange agreements (TIEAs) and the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.
  • Mutual assistance is used for the exchange of information between judicial authorities. It is rendered in accordance with the Federal Act on International Mutual Assistance in Criminal Matters (Mutual Assistance Act [IMAC]), the Fraud Prevention Agreement and the Convention Implementing the Schengen Agreement (CISA).

The Service for the Exchange of Information in Tax Matters (SEI) is responsible for administrative and mutual assistance within the framework of international tax agreements.



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Last modification 30.10.2023

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