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At its meeting on September 20, 2019, the Federal Council adopted the dispatches on the protocols of amendment to the double taxation agreements (DTAs) with Ireland and Korea. The protocols implement the minimum standards for DTAs. An arbitration clause will also be included in the DTA with Ireland. Both dispatches were referred to the Federal Assembly.

On September 20, 2019, Switzerland and the United States of America exchanged the instruments of ratification of the protocol of amendment to their double taxation agreement in the area of taxes on income (DTA) in Bern. The protocol, which entered into force on the same day, represents a milestone in tax relations between Switzerland and the USA.

The Council of States and the National Council have adopted the Federal Act on the Implementation of Recommendations of the Global Forum on Transparency and Exchange of Information for Tax Purposes.

On June 12, 2019, Switzerland and the Netherlands signed a protocol of amendment to the agreement for the avoidance of double taxation in the area of taxes on income (DTA).

On June 13, 2019, Switzerland and Ireland signed a protocol of amendment to the agreement on the avoidance of double taxation with respect to taxes on income and capital (DTA).

The Federal Tax Administration (FTA) recalls that within the framework of the International Automated Exchange of Information in Tax Matters (AIA), separate tax identification numbers apply to natural and legal persons resident in Switzerland and to other legal entities.

On 3 June 2019, Switzerland and Iran signed a Protocol of Amendment to the Double Taxation Convention (DTA) in the field of taxes on income and wealth.

At its meeting on 29 May 2019, the Federal Council opened the dispatch on the introduction of the automatic exchange of information on financial accounts (AIA) with 19 other states and territories.

On 17 May 2019, Switzerland and South Korea signed a Protocol of Amendment to the Double Taxation Convention (DTA) in the field of income taxes.

The Protocol amending the Double Taxation Convention (DTA) between Switzerland and Ecuador in the field of taxes on income and wealth entered into force on 17 April 2019.

The Parliament (Council of States and National Council) has approved the Federal Decree on the approval of a double taxation agreement (DTA) between Switzerland and Brazil.

The Parliament (Council of States and National Council) has approved the Federal Decree approving the multilateral agreement on the implementation of tax convention-related measures to prevent the reduction and transfer of profits.

The Parliament (Council of States and National Council) has approved the Federal Decree on the approval of a Protocol amending the Double Taxation Convention between Switzerland and the United Kingdom.

On 5 March 2019, the State Secretariat for International Financial Matters (SIF) published a Memorandum of Understanding (Agreement) on the Agreement between the Swiss Confederation and the Republic of Colombia on the Avoidance of Double Taxation in the Field of Taxes on Income and Assets of 26 October 2007 (Swiss-Colombian DTA).

The Council of States approved the dispatch of 22 August 2018 approving a protocol amending the double taxation agreement (DTA) between Switzerland and the United Kingdom.

The Council of States has approved the Federal Decree on the approval of a double taxation agreement (DTA) between Switzerland and Brazil.

On 24 January 2019, Switzerland and Ukraine signed a Protocol of Amendment to the Double Taxation Convention (DTA) in the field of taxes on income and wealth.

The Tax Information Agreement between Switzerland and Brazil entered into force on 4 January 2019 and is applicable from 1 January 2020.

At its meeting on 7 December 2018, the Federal Council opened the consultation procedure on the introduction of automatic information exchange on financial accounts (AIA) with 18 other states and territories.

The new double taxation agreement (DTA) between Switzerland and Pakistan entered into force on 29 November 2018.

In the wake of the murder of journalist Yamal Khashoggi, the Commissions for Economic Affairs and Taxation (CAB-N) have decided to suspend deliberations on the agreement with Saudi Arabia until the Federal Council has thoroughly reviewed Switzerland's relations with Saudi Arabia.

The Protocol of Amendment to the Double Taxation Convention (DTA) in the area of taxes on income, wealth and capital gains between Switzerland and Ghana entered into force on 29 October 2018.

The double taxation agreement (DTA) in the area of income taxes between Switzerland and Kosovo entered into force on 10 October 2018. The Agreement shall take effect from 1 January 2019.

The State Secretariat for International Financial Matters (SIF) has concluded a new consultation agreement between Switzerland and Germany on the reasonableness of returning to the place of residence of frontier workers.

At its meeting on 17 October 2018, the Federal Council decided to extend the exchange of country-specific reports to other states. It also adopted an amendment to the Regulation concerning the international automatic exchange of country-specific reports by multinational corporations (ALBAV).