Federal Council brings Federal Act on the International Automatic Exchange of Information on Salary Data into force

In December 2020, Switzerland and Italy agreed on new rules for the taxation of cross-border commuters. The agreement, which has applied since 1 January 2024, envisages an automatic and reciprocal exchange of the information needed for taxing cross-border commuters in their country of residence.

In June 2023, Switzerland and France signed an additional agreement supplementing the double taxation agreement, which governs the taxation of remote working. It has applied since 1 January 2026 and introduces an automatic and reciprocal exchange of the information needed for taxing employees who reside in one contracting state and work for an employer in the other.

The newly established Federal Act on the International Automatic Exchange of Information on Salary Data provides the legal basis for implementing the provisions of the agreements with Italy and France in Switzerland. In particular, it sets out how information on salary data in tax matters is to be exchanged automatically within Switzerland – specifically between the cantonal tax authorities and the Federal Tax Administration (FTA).

The Federal Assembly adopted the Federal Act on the International Automatic Exchange of Information on Salary Data on 19 December 2025. The referendum deadline expired unused. Following the comments received from the cantons during the consultation on the Federal Act on the International Automatic Exchange of Information on Salary Data, the Federal Council has regulated, by means of an ordinance, how cantonal tax authorities are to be authenticated in order to access the salary data held by the FTA. The law and the ordinance will come into force on 1 January 2027.

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