Federal Council opens consultation on the new Federal Act on the International Automatic Exchange of Information on Salary Data
Natalya Ezzaini
The Federal Council opened the consultation procedure at its meeting on June 7, 2024. It is proposing a new law that regulates the automatic exchange of information on salary data in tax matters between Switzerland and a partner state with which an international treaty exists.
The Federal Council opened the consultation procedure at its meeting on June 7, 2024. It is proposing a new law that regulates the automatic exchange of information on salary data in tax matters between Switzerland and a partner state with which an international treaty exists.
This law is needed because the new rules for the taxation of cross-border commuters provide for the automatic and reciprocal exchange of information required for taxation in the country of residence.
The draft law is available here and the explanatory report here.
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