DAC6 from a Swiss Perspective

As a non-EU Member State, Switzerland does not have to transpose DAC6 into national law. As per international standards, however, Switzerland has implemented exchange of information in tax matters and country-by-country reporting. DAC6 has an impact in Switzerland for intermediaries with an EU nexus, as well as for taxpayers involved in EU tax matters. Whether Switzerland will introduce mandatory disclosure rules depends on international developments in this area.