Double taxation

TREATIES BETWEEN SWITZERLAND – EUROPE – OTHER COUNTRIES

Switzerland has concluded double taxation agreements with administrative assistance with all European countries. The automatic information exchange (AIA) from 2017 between Switzerland and the EU as well as with other countries will be executed in the first six months of 2018. In the following year more countries will join. In addition, Switzerland can receive all relevant tax data from up to seven years prior to 2018 from several countries with double taxation agreement with administrative assistance.