Switzerland updates MCAA CbC report exchange list, adding Cameroon and Mongolia
Switzerland has added Cameroon and Mongolia to the CbC reporting framework under the MCAA exchange network, effective 1 January 2024. Switzerland published Decision No. RO 2025 380 in the Official Gazette on 11 June 2025, announcing an update to
See MoreSwitzerland: Basel-City approves tax incentives and R&D fund in referendum
Switzerland’s Basel-City canton approved a referendum on 18 May 2025, introducing tax incentives, R&D grants, an innovation fund, and a new corporate tax structure starting in 2026. Voters in Switzerland’s Basel-City canton approved a
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Switzerland: Council of States approves tax treaty protocol with Hungary
The Swiss Council of States ratified the first amending protocol to the 2012 tax treaty with Hungary on 10 June 2025, following earlier approval by the National Council. The Swiss Council of States approved the ratification of the protocol to the
See MoreSwitzerland: Federal Council adopts dispatch approving the list of 74 partner states for AEOI concerning cryptoassets
From 2026, Switzerland will begin automatic crypto asset data exchange with 74 compliant partner countries, including the EU and UK. The Swiss Federal Council approved a list of 74 partner countries for the automatic exchange of information
See MoreSwitzerland, Sweden sign a mutual agreement on arbitration
Switzerland and Sweden have agreed on procedures for resolving tax disputes through arbitration if unresolved after four years. The Swiss Federal Tax Administration (FTA) announced on 22 May 2025 that it had signed a mutual agreement with Sweden
See MoreSwitzerland, UAE DTA second protocol enters into force
The amended Switzerland-UAE income tax treaty took effect on 5 May 2025, following the signing of the amending protocol to the treaty on 5 November 2022. According to an announcement in the Swiss Official Gazette dated 19 May 2025, the second
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Italy: Council of Ministers approve amending protocols on frontier workers under tax treaty with Switzerland
 Italy approved a draft law on 19 May 2025 to ratify amendments to agreements from 2024, modified by the 1978 and 2015 protocols. Italy’s Council of Ministers has approved a draft law on 19 May 2025, which ratifies the amending protocol
See MoreSwitzerland consults on new OECD Pillar 2 reporting rules
Switzerland’s Federal Council has launched a public consultation on amendments to the Minimum Taxation Ordinance (MTO), introducing new reporting requirements for multinational companies under the OECD’s Pillar 2 rules. The announcement was
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Peru and Switzerland conclude tax treaty protocol negotiations
Peru and Switzerland initialled a protocol to amend their 2012 tax treaty on 16 April 2025. The protocol, aimed at aligning the agreement with OECD BEPS standards, marks the first modification to the treaty. It will require formal signing and
See MoreSwitzerland updates MCAA-CbC participation list, adds Antigua and Barbuda, Serbia
The Swiss Official Gazette published Decision No. RO 2025 243 on 11 April 2025 which updates the list of countries participating in the Multilateral Competent Authority Agreement (MCAA) for the exchange of country-by-country reports (CbCR). The
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EFTA (Iceland, Norway, Liechtenstein, Switzerland) and Ukraine sign FTA
The European Free Trade Association (EFTA) member states—Iceland, Liechtenstein, Norway, and Switzerland have signed a free trade agreement (FTA) with Ukraine on 8 April 2025. The agreement will contribute to Ukraine’s resilience, recovery
See MoreSwitzerland schedules referendum for income tax treaties with Angola and Jordan
Switzerland has scheduled a referendum deadline of 10 July 2025 for its pending income tax treaties with Angola and Jordan. Earlier, Switzerland’s Parliament gave its final approval to the income tax treaty with Angola and Jordan on 21 March
See MoreSwitzerland plans referendum on proposed tax treaty changes with Germany
Switzerland has scheduled a referendum deadline of 10 July 2025 for the proposed protocol amending the 1971 income and capital tax treaty with Germany. Earlier, the Swiss parliament granted final approval to the amending protocol to the 1971
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Germany, Switzerland renew changes to tax treaty arbitration agreement
The German Ministry of Finance announced a new agreement on 28 March 2025 with Switzerland that permanently extends the 2019 amendments to the 2016 mutual agreement concerning arbitration procedures under the 1971 tax treaty between the two
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France: Senate approves protocol to tax treaty with Switzerland
The French upper house of Parliament (Senate) approved a new law on 3 April 2025 to ratify a protocol that will update the existing tax treaty between France and Switzerland. This protocol, which was signed on 27 June 2023, is the fifth amendment
See MoreSwitzerland revises jurisdictions for CbC report exchange
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
See MoreSwitzerland updates MCAA-CbC participation list, adds Dominican Republic, Trinidad and Tobago, Vietnam
The Swiss Official Gazette published Decision No. RO 2025 214 on 28 March 2025 which updates the list of countries participating in the Multilateral Competent Authority Agreement (MCAA) for the exchange of country-by-country reports (CbCR). The
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US outlines CAA with Switzerland
The USÂ Internal Revenue Service (IRS) has released Announcement 2025-08, which outlines a competent authority arrangement (CAA) established with Switzerland in December 2024. The Competent Authority Arrangement entered into by the competent
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