Switzerland

Switzerland has exchange of information relationships with 114 jurisdictions through 106 DTCs and 10 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Faroe Islands DTC  20 Mar 1978  1978-03-20 20 Mar 1978  1978-03-20 No Yes
Tunisia DTC  10 Feb 1994  1994-02-10 28 Apr 1995  1995-04-28 No No
Iceland DTC  10 Jul 2014  2014-07-10 6 Nov 2015  2015-11-06 Yes Yes
Bulgaria DTC  19 Sep 2012  2012-09-19 18 Oct 2013  2013-10-18 Yes Yes
Trinidad and Tobago DTC  1 Feb 1973  1973-02-01 20 Mar 1974  1974-03-20 No No
Indonesia DTC  29 Aug 1988  1988-08-29 24 Oct 1989  1989-10-24 No No
Slovenia DTC  12 Jun 1996  1996-06-12 1 Dec 1997  1997-12-01 Yes Yes
Morocco DTC  31 Mar 1993  1993-03-31 27 Jul 1995  1995-07-27 No No
Colombia DTC  26 Oct 2007  2007-10-26 11 Sep 2011  2011-09-11 No No
Australia DTC  30 Jul 2013  2013-07-30 14 Oct 2014  2014-10-14 Yes Yes
Mongolia DTC  20 Sep 1999  1999-09-20 25 Jun 2002  2002-06-25 No No
Bangladesh DTC  10 Dec 2007  2007-12-10 13 Dec 2009  2009-12-13 No No
Israel DTC  2 Jul 2003  2003-07-02 22 Dec 2003  2003-12-22 No No
United Kingdom DTC  8 Dec 1977  1977-12-08 7 Oct 1978  1978-10-07 No Yes
Denmark DTC  23 Nov 1973  1973-11-23 15 Oct 1974  1974-10-15 No Yes
Italy DTC  9 Mar 1976  1976-03-09 27 Mar 1979  1979-03-27 Yes No
Kazakhstan DTC  21 Oct 1999  1999-10-21 24 Nov 2000  2000-11-24 No Yes
Saint Lucia DTC  26 Aug 1963  1963-08-26 26 Aug 1963  1963-08-26 No No
Chile DTC  2 Apr 2008  2008-04-02 5 May 2010  2010-05-05 No No
Gambia, The DTC  26 Aug 1963  1963-08-26 26 Aug 1963  1963-08-26 No No
Latvia DTC  31 Jan 2002  2002-01-31 18 Dec 2002  2002-12-18 No No
Barbados DTC  26 Aug 1963  1963-08-26 26 Aug 1963  1963-08-26 No No
Uruguay DTC  18 Oct 2010  2010-10-18 28 Dec 2011  2011-12-28 No Yes
Kyrgyzstan DTC  26 Jan 2001  2001-01-26 5 Jun 2002  2002-06-05 No No
Ghana DTC  23 Jul 2008  2008-07-23 30 Dec 2009  2009-12-30 Yes Yes
Japan DTC  19 Jan 1971  1971-01-19 26 Dec 1971  1971-12-26 No Yes
Cyprus DTC  27 Jul 2014  2014-07-27 15 Oct 2015  2015-10-15 Yes Yes
Georgia DTC  15 Jun 2010  2010-06-15 5 Aug 2011  2011-08-05 No No
Hong Kong, China DTC  4 Oct 2010  2010-10-04 1 Jan 2012  2012-01-01 Yes Yes
United States DTC  2 Oct 1996  1996-10-02 19 Dec 1997  1997-12-19 No No
Canada DTC  5 May 1997  1997-05-05 21 Apr 1998  1998-04-21 Yes Yes
Antigua and Barbuda DTC  26 Aug 1963  1963-08-26 26 Aug 1963  1963-08-26 No No
Jersey TIEA  16 Sep 2013  2013-09-16 14 Oct 2014  2014-10-14 Yes Yes
Netherlands DTC  26 Feb 2010  2010-02-26 9 Nov 2011  2011-11-09 Yes Yes
Croatia DTC  12 Mar 1999  1999-03-12 20 Dec 1999  1999-12-20 No No
Sweden DTC  7 May 1965  1965-05-07 6 Jun 1966  1966-06-06 No Yes
United Arab Emirates DTC  6 Oct 2011  2011-10-06 21 Oct 2012  2012-10-21 Yes Yes
Venezuela DTC  20 Dec 1996  1996-12-20 23 Dec 1997  1997-12-23 No No
Belize TIEA  10 Aug 2015  2015-08-10 13 Oct 2016  2016-10-13 Yes Yes
Peru DTC  21 Sep 2012  2012-09-21 10 Mar 2014  2014-03-10 Yes Yes
Greenland TIEA  7 Mar 2014  2014-03-07 22 Jul 2015  2015-07-22 Unreviewed Yes
Hungary DTC  12 Sep 2013  2013-09-12 9 Nov 2014  2014-11-09 Yes Yes
Algeria DTC  3 Jun 2006  2006-06-03 9 Feb 2009  2009-02-09 No No
Philippines DTC  24 Jun 1998  1998-06-24 30 Apr 2001  2001-04-30 No No
Romania DTC  25 Oct 1993  1993-10-25 27 Dec 1994  1994-12-27 No Yes
Grenada TIEA  19 May 2016  2016-05-19 21 Dec 2016  2016-12-21 Yes Yes
Brazil TIEA  23 Nov 2015  2015-11-23 not yet in force  1900-01-01 Yes Yes
Malawi DTC  21 Sep 1961  1961-09-21 21 Sep 1961  1961-09-21 No No
Tajikistan DTC  23 Oct 2010  2010-10-23 26 Oct 2011  2011-10-26 No No
India DTC  2 Nov 1994  1994-11-02 29 Dec 1994  1994-12-29 Yes Yes
Thailand DTC  12 Feb 1996  1996-02-12 19 Dec 1996  1996-12-19 No No
Moldova, Republic of DTC  13 Jan 1999  1999-01-13 22 Aug 2000  2000-08-22 No No
Luxembourg DTC  21 Jan 1993  1993-01-21 9 Feb 1994  1994-02-09 Yes Yes
Turkmenistan DTC  8 Oct 2012  2012-10-08 11 Dec 2013  2013-12-11 Unreviewed Yes
Ukraine DTC  30 Oct 2000  2000-10-30 22 Feb 2002  2002-02-22 No No
Dominica DTC  26 Aug 1963  1963-08-26 26 Aug 1963  1963-08-26 No No
Uzbekistan DTC  3 Apr 2002  2002-04-03 15 Aug 2003  2003-08-15 Unreviewed Yes
Portugal DTC  26 Sep 1974  1974-09-26 17 Dec 1975  1975-12-17 Yes Yes
Chinese Taipei DTC  14 Jul 2011  2011-07-14 13 Dec 2011  2011-12-13 Unreviewed Yes
Isle of Man TIEA  28 Aug 2013  2013-08-28 14 Oct 2014  2014-10-14 Yes Yes
Liechtenstein DTC  10 Jul 2015  2015-07-10 22 Dec 2015  2015-12-22 Yes Yes
San Marino TIEA  16 May 2014  2014-05-16 20 Jul 2015  2015-07-20 Yes Yes
Germany DTC  11 Aug 1971  1971-08-11 29 Dec 1972  1972-12-29 Yes Yes
Czech Republic DTC  4 Dec 1995  1995-12-04 23 Oct 1996  1996-10-23 Yes Yes
Pakistan DTC  19 Jul 2005  2005-07-19 24 Nov 2008  2008-11-24 No No
China DTC  25 Sep 2013  2013-09-25 15 Nov 2014  2014-11-15 Yes Yes
France DTC  9 Sep 1966  1966-09-09 26 Jul 1967  1967-07-26 No Yes
Sri Lanka DTC  11 Jan 1983  1983-01-11 14 Sep 1984  1984-09-14 No No
Austria DTC  30 Jan 1974  1974-01-30 4 Dec 1974  1974-12-04 Yes Yes
Lithuania DTC  27 May 2002  2002-05-27 18 Dec 2002  2002-12-18 No No
Guernsey TIEA  11 Sep 2013  2013-09-11 14 Oct 2014  2014-10-14 Yes Yes
Estonia DTC  11 Jun 2002  2002-06-11 12 Jul 2004  2004-07-12 Yes Yes
Grenada DTC  26 Aug 1963  1963-08-26 26 Aug 1963  1963-08-26 No No
Argentina DTC  20 Mar 2014  2014-03-20 27 Nov 2015  2015-11-27 Yes Yes
Finland DTC  16 Dec 1991  1991-12-16 26 Dec 1993  1993-12-26 No Yes
Virgin Islands, British DTC  30 Sep 1954  1954-09-30 30 Sep 1954  1954-09-30 No No
Saint Kitts and Nevis DTC  26 Aug 1963  1963-08-26 26 Aug 1963  1963-08-26 No No
Turkey DTC  18 Jun 2010  2010-06-18 8 Feb 2012  2012-02-08 No Yes
New Zealand DTC  6 Jun 1980  1980-06-06 21 Nov 1981  1981-11-21 No No
Mexico DTC  3 Aug 1993  1993-08-03 8 Sep 1994  1994-09-08 No Yes
Azerbaijan DTC  23 Feb 2006  2006-02-23 13 Jul 2007  2007-07-13 No No
Serbia DTC  13 Apr 2005  2005-04-13 5 May 2006  2006-05-05 No No
Viet nam DTC  6 May 1996  1996-05-06 12 Oct 1997  1997-10-12 Yes No
Côte d'Ivoire DTC  23 Nov 1987  1987-11-23 30 Dec 1990  1990-12-30 No No
Kuwait DTC  16 Feb 1999  1999-02-16 31 May 2000  2000-05-31 No No
Belize DTC  30 Sep 1954  1954-09-30 30 Sep 1954  1954-09-30 No No
South Africa DTC  8 May 2007  2007-05-08 27 Jan 2009  2009-01-27 No No
Qatar DTC  24 Sep 2009  2009-09-24 15 Dec 2010  2010-12-15 No Yes
Former Yugoslav Republic of Macedonia DTC  14 Apr 2000  2000-04-14 27 Dec 2000  2000-12-27 No No
Egypt DTC  20 May 1987  1987-05-20 14 Jul 1988  1988-07-14 No No
Saint Vincent and the Grenadines DTC  26 Feb 1963  1963-02-26 26 Feb 1963  1963-02-26 No No
Norway DTC  7 Sep 1987  1987-09-07 2 May 1989  1989-05-02 Yes Yes
Jamaica DTC  6 Dec 1994  1994-12-06 27 Dec 1995  1995-12-27 No No
Belgium DTC  28 Aug 1978  1978-08-28 26 Sep 1980  1980-09-26 Yes Yes
Belarus DTC  26 Apr 1999  1999-04-26 28 Dec 1999  1999-12-28 No No
Russian Federation DTC  15 Nov 1995  1995-11-15 18 Apr 1997  1997-04-18 Yes Yes
Montenegro DTC  13 Apr 2005  2005-04-13 10 Jul 2007  2007-07-10 No No
Seychelles TIEA  26 May 2014  2014-05-26 10 Aug 2015  2015-08-10 Yes Yes
Armenia DTC  12 Jun 2006  2006-06-12 7 Nov 2007  2007-11-07 No No
Korea, Republic of DTC  12 Feb 1980  1980-02-12 22 Apr 1981  1981-04-22 No Yes
Montserrat DTC  30 Sep 1954  1954-09-30 30 Sep 1954  1954-09-30 No No
Greece DTC  16 Jun 1983  1983-06-16 21 Feb 1985  1985-02-21 No Yes
Malta DTC  25 Feb 2011  2011-02-25 6 Jul 2012  2012-07-06 Yes Yes
Slovakia DTC  14 Feb 1997  1997-02-14 23 Dec 1997  1997-12-23 Yes Yes
Zambia DTC  21 Sep 1961  1961-09-21 21 Sep 1961  1961-09-21 No No
Singapore DTC  24 Feb 2011  2011-02-24 1 Aug 2011  2011-08-01 Yes Yes
Poland DTC  2 Sep 1991  1991-09-02 25 Sep 1992  1992-09-25 No Yes
Oman DTC  22 May 2015  2015-05-22 not yet in force  1900-01-01 Yes Yes
Anguilla DTC  1 Jan 1961  1961-01-01 26 Aug 1963  1963-08-26 No No
Ireland DTC  8 Feb 1966  1966-02-08 1 Jan 1989  1989-01-01 Yes Yes
Malaysia DTC  30 Dec 1974  1974-12-30 8 Jan 1976  1976-01-08 No No
Albania DTC  12 Nov 1999  1999-11-12 12 Dec 2000  2000-12-12 Yes No
Ecuador DTC  28 Nov 1994  1994-11-28 22 Dec 1995  1995-12-22 No No
Iran DTC  27 Oct 2002  2002-10-27 31 Dec 2003  2003-12-31 No No
Spain DTC  26 Apr 1966  1966-04-26 2 Feb 1967  1967-02-02 Yes Yes
Andorra TIEA  17 Mar 2014  2014-03-17 27 Jul 2015  2015-07-27 Yes Yes