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.