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:
Last modification 13.01.2021