Switzerland has expanded its Country-by-Country reporting exchange network to 108 jurisdictions, adding Benin, Burkina Faso, Dominica and Greenland for fiscal years beginning on or after 1 January 2025.
Switzerland has added Benin, Burkina Faso, Dominica and Greenland to its list of jurisdictions for the exchange of Country-by-Country (CbC) reports, reporting fiscal years beginning on or after 1 January 2025.
The supplement, published under RO 2026 473 on 7 September 2026, updates the scope of the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports.
Benin, Burkina Faso and Dominica have been designated as permanently non-reciprocal jurisdictions. They will transmit CbC reports to Switzerland but will not receive CbC reports from Switzerland.
Greenland has been added under the standard reciprocal exchange arrangements.
The latest supplement followed the updated list published on 1 March 2025 and subsequent supplements dated 1 April, 1 June and 1 August 2025, 1 October 2025 and 13 January 2026. With the four additions, the list contained 108 jurisdictions.
