Double taxation refers to the fact that two countries simultaneously collect taxes on the same item. This situation can arise when companies or individuals are domiciled in various countries. Double taxation agreements (DTAs) prevent double taxation and thus also remove obstacles for cross-border economic transactions.
DTAs also govern administrative assistance in tax matters, which enables countries to exchange information for tax purposes. Switzerland has been applying the OECD standard in full since 2009. Since 2012, the standard also allows group requests.
Switzerland has also signed tax information exchange agreements (TIEAs). Unlike DTAs, which primarily govern the avoidance of double taxation, TIEAs deal solely with the exchange of information.
In total, Switzerland has signed more than 90 DBAs, of which 58 contain a provision on the exchange of information according to international standards. 51 of these 58 agreements are in force. In addition, Switzerland has signed 10 SIA, of which 9 are in force (as of 29.01.2018).
Last modification 02.02.2018