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 10.06.2020

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Contact

State Secretariat for International Finance SIF

Tax
Bundesgasse 3
3003 Berne
Tel. +41 (0)58 462 42 13
steuern@sif.admin.ch

Print contact

https://www.sif.admin.ch/content/sif/en/home/bilateral/steuerabkommen/doppelbesteuerungsabkommen/verstaendigungsverf1.html