Swiss Tax Newsletter

Swiss Tax Alert - October 2016: The spontaneous exchange of information on tax rulings

A new era of tax transparency

In a few months, on 1st January 2017, the spontaneous exchange of information on tax agreements (“rulings”) will be applicable. The first information will be exchanged with foreign States, probably as from 1st January 2018.
Multinationals and SMEs with international business activities are concerned by said exchange, which relate to a large range of Swiss rulings.

This is the last opportunity to analyse the situation of your entity and to set up appropriate actions, where applicable, while taking into consideration developments currently being discussed at national level (Third Corporate Tax Reform – RIE III).

Which types of tax rulings are exchanged? What are the stakes and the room for manoeuvre for the companies? Simple questions that often lead to complex responses.