International administrative and mutual assistance in tax matters

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.

Administrative assistance in accordance with FATCA

Information on group requests, information letters to clients, notifications on the FATCA agreement

Administrative assistance upon request (EOIR)

Administrative assistance procedure under a double taxation agreement

Spontaneous Exchange of Information SEOI

Spontaneous exchange of information (SEOI) on tax rulings

Direct postal service in accordance with the MAC

Overview of the modalities for direct postal service

International mutual assistance in tax matters

Mutual legal assistance refers to international cooperation in (fiscal) criminal matters.

News

20 April 2026

Course listings (ICTax)

The Federal Tax Administration has updated the course listings and bonus shares 2024, 2025 and 2026.

14 April 2026

New FTA portal

From 11 May, the FTA portal will bring together numerous FTA online services in a single overview. The FTA portal combines permissions and services from ePortal in one central location. The FTA is gradually migrating the online services to the new FTA portal.

7 April 2026

Top-up tax: temporal application and exercise of elections of the administrative guidance of 5 January 2026 on the Side-by-Side Package

The FTA provides information on the effective date of the new safe harbor rules in the context of the minimum taxation of large multinational corporate groups. With regard to the applicable accounting standard for the Simplified ETR Safe Harbor, reference is made to Article 9 paragraphs 2 and 3 of the Minimum Taxation Ordinance (OMinT).

Questions and answers about 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.

Dossier FDF

Exchange of tax-related information (FDF)

Contact

Please use the contact form for enquiries and to request a callback. If you would like us to call you back, please select the option ‘Would you like us to call you back?’ on the contact form and briefly describe your matter. Many thanks in advance.

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