Mutual agreement procedure

Switzerland has concluded double taxation agreements with numerous countries. If double taxation nevertheless occurs with a country with which Switzerland has signed a double taxation agreement or if there is a risk of such double taxation occurring, taxpayers resident in Switzerland can ask the Federal Department of Finance in Bern to initiate a mutual agreement procedure. If the request regards transfer pricing, the « Filing request for Mutual Agreement Procedures (MAP) / Advance Pricing Agreements (APA) regarding Transfer Pricing » form must be used.  


Further information

Last modification 19.07.2018

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