Switzerland updates the CbC report list, including Tunisia as reciprocal from January 2024.
Switzerland has updated its list of jurisdictions for the exchange of Country-by-Country (CbC) reports under the Multilateral Competent Authority Agreement (MCAA), officially adding Tunisia as a reciprocal partner effective 1 January 2024.
The update was published in Decision No. RO 2025 492, which entered into force on 1 August 2025 and appeared in the Swiss Official Gazette No. 137 on 5 August 2025.
Previously, Tunisia was classified as a non-reciprocal jurisdiction from 1 January 2018, meaning it sent CbC reports to Switzerland but did not receive reports in return. The recent decision changes this status, allowing for mutual exchange of CbC reports between Switzerland and Tunisia.
This August 2025 supplement complements earlier updates issued on 1 March, 1 April, and 1 June 2025, maintaining a total of 103 jurisdictions participating in the automatic exchange of CbC reports under the 2016 CbC MCAA.
