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:
Filing request for mutual agreement procedure (other than Transfer Pricing) (PDF, 29 kB, 07.06.2018)
You will find here basic information on the mutual agreement procedure:
Further information
Last modification 25.04.2023
Contact
State Secretariat for International Finance SIF
Tax
Bundesgasse 3
3003 Berne
Tel. +41 (0)58 462 71 29
steuern@sif.admin.ch