Switzerland has updated its list of jurisdictions for exchanging Country-by-Country (CbC) reports. The latest version was published on 28 March 2025.

The latest update adds three new jurisdictions to the list. The Dominican Republic and Vietnam are now included for reporting fiscal years starting on or after 1 January 2024. Trinidad and Tobago has been added for reporting fiscal years beginning on or after 1 January 2025.

Vietnam and Trinidad and Tobago are classified as non-reciprocal exchange partners, meaning Switzerland will only receive reports from them.

List of jurisdictions and Dates ( 99 jurisdictions)

jurisdictions Date
South Africa January 1, 2018**
Albania January 1, 2024
Germany January 1, 2018**
Andorra January 1, 2018
Anguilla January 1, 2018*
Saudi Arabia January 1, 2018
Argentina January 1, 2018**
Armenia January 1, 2026
Aruba January 1, 2019
Australia January 1, 2018**
Austria January 1, 2018**
Azerbaijan January 1, 2018
Bahamas January 1, 2019*
Bahrain January 1, 2019*
Barbados January 1, 2018
Belize January 1, 2018
Belgium January 1, 2018**
Bermuda January 1, 2018*
Brazil January 1, 2018**
Bulgaria January 1, 2018**
Canada January 1, 2018
Chile January 1, 2018
China January 1, 2018
Cyprus January 1, 2018
Colombia January 1, 2018**
Costa Rica January 1, 2018
Croatia January 1, 2018
Curaçao January 1, 2018
Denmark January 1, 2018**
United Arab Emirates January 1, 2019*
Spain January 1, 2018**
Estonia January 1, 2018**
Finland January 1, 2018**
France January 1, 2018**
Georgia January 1, 2025
Gibraltar January 1, 2018
Greece January 1, 2018**
Guernsey January 1, 2018**
Hong Kong January 1, 2019
Hungary January 1, 2018
Faroe Islands January 1, 2024
Isle of Man January 1, 2018**
Cayman Islands January 1, 2018*
Turks and Caicos Islands January 1, 2018*
British Virgin Islands January 1, 2018*
India January 1, 2018**
Indonesia January 1, 2018**
Ireland January 1, 2018**
Iceland January 1, 2018**
Israel January 1, 2018
Italy January 1, 2018**
Japan January 1, 2018**
Jersey January 1, 2018**
Kazakhstan January 1, 2018
Kenya January 1, 2022
Latvia January 1, 2018
Liberia January 1, 2024*
Liechtenstein January 1, 2018**
Lithuania January 1, 2018**
Luxembourg January 1, 2018**
Macao January 1, 2019*
Malaysia January 1, 2018**
Maldives January 1, 2018**
Malta January 1, 2018**
Mauritius January 1, 2018
Mexico January 1, 2018**
Monaco January 1, 2018
Montenegro January 1, 2024
Montserrat January 1, 2024*
Nigeria January 1, 2018*
Norway January 1, 2018**
New Zealand January 1, 2018**
Oman January 1, 2021*
Pakistan January 1, 2018**
Panama January 1, 2018
Netherlands January 1, 2018**
Peru January 1, 2018**
Poland January 1, 2018**
Portugal January 1, 2018**
Qatar January 1, 2018*
South Korea January 1, 2018**
Dominican Republic January 1, 2024
Romania January 1, 2018*
United Kingdom January 1, 2018**
Russia January 1, 2018
San Marino January 1, 2018
Seychelles January 1, 2018**
Singapore January 1, 2018**
Slovakia January 1, 2018**
Slovenia January 1, 2018**
Sweden January 1, 2018**
Czech Republic January 1, 2018**
Thailand January 1, 2023
Trinidad and Tobago January 1, 2025*
Tunisia January 1, 2018*
Turkey January 1, 2019
Ukraine January 1, 2024
Uruguay January 1, 2018**
Vietnam January 1, 2024*

These states and territories apply automatic exchange of information in a non-reciprocal and permanent manner based on a notification under paragraph 1(b) of Section 8 of the Multilateral Agreement. This means that they do not receive country-by-country reports from Switzerland, but instead, they transfer such reports to Switzerland.

**
Including country-by-country reports that were voluntarily provided in Switzerland for the 2016 and 2017 fiscal periods in accordance with the statement regarding the effective date for the exchange of information provided for in the Multilateral Agreement between competent authorities on the exchange of country-by-country reports.