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.

The application must be made using the appropriate form: 

  •  If it concerns transfer pricing:
  • In all other cases: 

You will find here basic information on the mutual agreement procedure: 

Further information

Last modification 25.04.2023

Top of page


State Secretariat for International Finance SIF

Bundesgasse 3
3003 Berne
Tel. +41 (0)58 462 71 29

Print contact