Mutual agreement procedure
A taxpayer resident in Switzerland may apply to SIF for the initiation of a mutual agreement procedure. Such a procedure is used if double taxation or a corresponding risk exists and Switzerland has concluded a double taxation agreement (DTA) with the state concerned.
Applications
The application must be made using the appropriate form:
If it concerns transfer pricing:
In all other cases:
Further information
Reports
Making Dispute Resolution More Effective – MAP Peer Review Report, Switzerland (Stage 2) - 2019
Making Dispute Resolution More Effective - MAP Peer Review Report, Switzerland (Stage 1) - 2017