International taxation

Tax authorities exchange information in order to increase transparency and prevent cross-border tax evasion. The exchange of information is based on international standards.

Switzerland has already concluded over 100 double taxation agreements (DTAs) worldwide. It thereby reduces undesirable double taxation and hurdles for cross-border business activities.

Taxation of the profits of international companies needs to be adapted to the digital economy. The Organisation for Economic Co-operation and Development (OECD) is working on proposals in this regard. Switzerland is also involved.

Switzerland introduced the OECD minimum tax rate on 1 January 2024. What are the implications of further implementing the minimum tax rate for the Federal Constitution, the tax system, the federal budget and the companies affected?

International cooperation plays a key role in the tax system. Switzerland is also involved in devising multilateral solutions and implements international standards in the area of taxation.