Federal Council adopts dispatch on new Federal Act on the International Automatic Exchange of Information on Salary Data
Berne, 14.05.2025 — During its meeting on 14 May 2025, the Federal Council adopted the dispatch on the international automatic exchange of information on salary data. The Federal Council is thus laying the legal foundations for implementing the exchange of information set down in agreements with France and Italy.
In December 2020, Switzerland and Italy agreed on new rules for the taxation of cross-border commuters. The agreement, which has applied since 1 January 2024, envisages an automatic and reciprocal exchange of the information needed for taxing cross-border commuters in their country of residence.
In June 2023, Switzerland and France signed an agreement governing the taxation of remote working. It introduces an automatic and reciprocal exchange of the information needed for taxing employees who reside in one contracting state and work for an employer in the other.
To implement the agreements, the Federal Council is proposing a new act governing the automatic exchange of information on salary data in tax matters in Switzerland. This applies particularly to the transmission of information between the cantonal tax authorities and the Federal Tax Administration (FTA).
During the consultation, which ran from June to September 2024, the proposal was well received by most participants. The Federal Council has taken a number of criticisms into account and adjusted the bill accordingly. For example, the cantons will be able to require employers to transmit salary data to the competent authorities electronically.