Tax agreements are used by two or more countries to clarify tax law issues. This page provides an overview of the agreements that Switzerland has concluded in the area of taxation.
Double taxation agreements
Double taxation agreements (DTAs) prevent double taxation and facilitate cross-border economic transactions. In addition, DTAs usually contain certain bans on discrimination, a dispute resolution mechanism and a clause on the exchange of information upon request.
Tax agreements in the area of administrative assistance and the exchange of information
Switzerland has concluded various agreements in the area of administrative assistance and the exchange of information. Unlike DTAs, these only concern administrative assistance and the exchange of information:
Last modification 02.12.2021