Switzerland has revised its list of jurisdictions covered by the Multilateral Competent Authority Agreement on the exchange of Country-by-Country Reports, adding Benin, Burkina Faso, Dominica and Greenland with effect from 1 January 2025.
The Swiss Official Gazette had published Decision No. RO 2026 473 on 16 September, updating the list of jurisdictions covered by the Multilateral Competent Authority Agreement (MCAA) on the exchange of Country-by-Country Reports. The decision had entered into force on 8 September 2026.
The updated list added Benin, Burkina Faso, Dominica and Greenland, with the arrangements applying from 1 January 2025.
The publication had supplemented the scope of application previously published in RO 2026 28. Switzerland had been bound by the MCAA with respect to the listed States and territories under Section 8, paragraph 2, of the agreement.
Benin, Burkina Faso and Dominica had been subject to the arrangements on a permanent non-reciprocal basis following notifications under paragraph 1(b) of Section 8 of the MCAA.
Under this arrangement, the three jurisdictions had not received Country-by-Country Reports from Switzerland but had transferred such reports to Switzerland. Greenland had been listed with an effective date of 1 January 2025 without the non-reciprocal designation.
An updated version of the MCAA’s scope of application had been made available through the Federal Law Publications platform “Fedlex”.
