International cooperation on taxation

Switzerland is an open, globally oriented economy and a major financial centre. To ensure its continued success as a business location, Switzerland must work together with other nations on international taxation matters.

Switzerland actively participates in the work of various international bodies and strives to build closer cooperation with other countries. It does this primarily within the framework of the Organisation for Economic Cooperation and Development (OECD), the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum), and through the negotiation and revision of double taxation agreements.

Switzerland works in international organisations to address taxation issues

Switzerland is one of the OECD's founding members (since 1961). It actively participates in the discussions of the OECD Committee on Fiscal Affairs and its subcommittees, including on the taxation of the digital economy. The Inclusive Framework on BEPS (base erosion and profit shifting), established in 2016, brings together over 115 countries and jurisdictions and monitors the implementation and the impact of measures undertaken as part of a major OECD/G20 project to combat BEPS. It also monitors the minimum standards established by the project.  Switzerland actively supports international efforts to achieve greater transparency and a level playing field in the taxation of multinational companies.

The Global Forum comprises over 150 states and jurisdictions, and is responsible for reviewing internationally applicable standards on transparency and the exchange of information for tax purposes. A member since 2009, Switzerland is represented in the Global Forum's Steering Committee, Peer Review Group and Automatic Exchange of Information Group.

Switzerland's engagement in international bodies that deal with tax matters, FDF

Exchange of information in tax matters, SIF

Double taxation agreement

Bilateral cooperation with partner countries in the area of taxation takes place primarily via double taxation agreements (DTAs). These agreements aim to reduce double taxation and hence remove impediments to international trade. They also contain provisions on administrative assistance in tax matters which enable countries to exchange information for tax purposes. In 2009, Switzerland adopted the OECD standard on administrative assistance, which has also provided for exchanges on the basis of group requests since 2012. Switzerland has a large network of DTAs with important trading partners, and is continuously working on expanding and improving the network and adapting it to international standards.

Double taxation agreements, SIF