Tax agreements

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.

Double taxation agreements

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:

Exchange of information upon request

Spontaneous exchange of information

Automatic exchange of information

Further information

Média

10.11.2021

Federal Council brings new legal framework on implementation of international tax agreements into force

Last modification 02.12.2021