Double taxation

SELF-DENUNCIATION AND SUBSEQUENT DECLARATIONSDOUBLE TAXATION AGREEMENTS WITH ADMINISTRATIVE ASSISTANCE

Switzerland grants and receives administrative assistance from 51 countries (all following OECD-standard) as well as concluding tax information exchange agreements with eight territories (as of 07.05.2018):

(Country, date of enforcement)
  • Argentina, 27.11.2015
  • Albania, 22.12.2016
  • Australia, 14.10.2014
  • Austria, 01.03.2011
  • Belgium, 19.07.2017
  • Bulgaria, 28.10.2013
  • Canada, 16.12.2011
  • China, 15.11.2014
  • Chinese Taipei, 13.12.2011
  • Cyprus, 15.10.2015
  • Czech Republic, 11.10.2013
  • Denmark, 20.11.2010
  • Estonia, 26.10.2015
  • Faroe Islands, 29.11.2010
  • Finland, 19.12.2010
  • France, 30.03.2016
  • Germany, 21.12.2011
  • Great Britain, 15.12.2010
  • Greece, 27.12.2011
  • Hong Kong, 15.10.2012
  • Hungary, 9.11.2014
  • Iceland, 06.11.2015
  • Italy 13.07.2016
  • India, 7.10.2011
  • Ireland, 14.11.2013
  • Japan, 30.12.2011
  • Kasachstan, 26.02.2014
  • Lichtenstein 22.12.2016
  • Luxemburg, 19.11.2010
  • Malta, 06.07.2012
  • Mexico, 23.12.2010
  • Netherlands, 09.11.2011
  • Norway, 22.12.2010
  • Oman, 13.10.2016
  • Peru, 10.03.2014
  • Poland, 17.01.2011
  • Portugal, 27.10.2013
  • Qatar, 15.12.2010
  • Romania, 06.07.2012
  • Russia, 09.11.2012
  • Singapore, 01.08.2012
  • Slovakia, 08.08.2012
  • Slovenia, 14.10.2013
  • South Korea, 25.07.2012
  • Spain, 24.08.2013
  • Sweden, 05.08.2012
  • Turkey, 08.05.2012
  • Turkmenistan, 11.12.2013
  • United Arab Emirates, 24.10.2012
  • Uruguay, 28.12.2011
  • Uzbekistan, 14.10.2015
Tax information exchange agreements with 9 territories, namely
  • Andorra, 27.07.2015
  • Belize, 13.10.2016
  • Greenland, 22.07.2015
  • Grenada 21.12.2016
  • Guernsey, 14.10.2014
  • Isle of Man, 14.10.2014
  • Jersey, 14.10.2014
  • San Marino, 20.07.2015
  • Seychelles, 10.08.2015
Further double taxation agreements with administrative assistance, following the OECD- standards, which haven't been implemented yet, but have been initiated or signed:
  • Brazil 23.11.2015
  • Colombia, 25.08.2011
  • Ecuador, 26.07.2017
  • Kosovo, 26.05.2017
  • Pakistan 21.03.2017
  • Ghana, 23.05.2014
  • Latvia 22.11.2016
  • Ukraine, 03.10.2013
  • USA, 23.09.2009
  • Zambia, 28.08.2017