Global Forum

The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) ensures that the international standards regarding transparency and the exchange of information for tax purposes are complied with and are implemented in a uniform manner internationally.

First round of reviews

Switzerland successfully underwent the first round of peer reviews in the area of administrative assistance in tax matters on request. As part of this review (Phase 2)1, Switzerland was given the rating of largely compliant in July 2016. Within the framework of the first round, the Global Forum carried out a total of 268 reviews and assigned ratings to 119 jurisdictions. The reviews are based on the Terms of Reference. Ten elements are assessed and each element is rated as compliant, largely compliant, partially compliant, or non-compliant. These results are then combined to provide an overall rating.

1 The first round of reviews includes two phases: Phase 1 and Phase 2, whereby the Global Forum assigns an overall rating for Phase 2. The second round of reviews is not divided into phases.


Second round of reviews

The second round of peer views began for all Global Forum members in 2016 and is based on revised assessment criteria. New elements are assessed, such as the quality of a tax authority's requests, group requests and the identification of beneficial owners. The measures taken by the member states to implement the recommendations from the first round of reviews are also examined.

The first reports from this round were received at the 26th Peer Review Group meeting in July 2017. As the host, Switzerland organised the meeting in Geneva and in doing so underlined its commitment to the Global Forum. This was the first meeting of its kind to be held in Switzerland. 

Switzerland's second review round started at the end of 2018. The final report is expected at the end of 2019. On 21 June 2019, the Parliament adopted the bill on the implementation of the Global Forum's recommendations.


Further information

Last modification 14.08.2019

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