Suisse


  • 25-July-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2016 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Switzerland.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 12-April-2016

    English, PDF, 176kb

    Taxing Wages: Key findings for Switzerland

    Switzerland has the 6th lowest tax wedge among the 34 OECD member countries in 2015. The country occupied the same position in 2014. The average single worker in Switzerland faced a tax wedge of 22.2% in 2015, compared with the OECD average of 35.9%.

  • 19-février-2016

    Français

    Accroître l’efficience des dépenses publiques en Suisse

    Malgré un volume de dépenses publiques faible, la Suisse obtient de très bons résultats dans de nombreux domaines de la politique publique, dont la santé, l’éducation et le transport. Toutefois, compte tenu de la croissance démographique et du vieillissement de la population, l’efficience des dépenses publiques devra être renforcée pour conserver des taux d’imposition bas.

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  • 3-December-2015

    English, PDF, 106kb

    Revenue Statistics: Key findings for Switzerland

    The tax burden in Switzerland declined by 0.3 percentage points from 26.9% to 26.6% in 2014. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.2% to 34.4%.

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  • 23-January-2015

    English

    World Economic Forum: Press Conference on Anti-Corruption

    The World Economic Forum’s Global Challenge Partnership is a new and important weapon in the international anti-corruption arsenal. The OECD has also made tackling corruption a priority.

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  • 11-December-2014

    English, PDF, 217kb

  • 15-octobre-2013

    Français

    La Suisse signe la Convention multilatérale concernant l’assistance administrative mutuelle en matière fiscale

    La Suisse est devenue le 58e pays à signer la Convention multilatérale concernant l’assistance administrative mutuelle en matière fiscale, au cours d’une cérémonie tenue à l’OCDE.

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  • 23-avril-2013

    Français

    Réduire les distorsions dues au système fiscal en Suisse

    En Suisse, la pression fiscale est faible par comparaison avec les autres pays, ce qui s’explique dans une large mesure par l’importance des contributions obligatoires non fiscales aux systèmes de santé et de retraite qui sont gérés par des institutions privées. L’imposition des revenus des personnes physiques et des rémunérations du travail est relativement élevée, tandis que les impôts sur la consommation sont faibles.

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  • 25-avril-2012

    Français

    Fiscalité: la charge fiscale moyenne sur les salaires continue d'augmenter dans les pays de l’OCDE

    Le prélèvement moyen d’impôts et de cotisations sociales sur les revenus du travail a augmenté dans 26 des 34 pays de l’OCDE en 2011, selon la nouvelle édition des Impôts sur les salaires de l’OCDE.

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  • 23-September-2009

    English

    Switzerland moves towards substantial implementation of tax information exchange

    Switzerland has signed a protocol to its tax treaty with the United States that incorporates the internationally agreed tax information standard. This is the 11th agreement for the exchange of information in tax matters signed by Switzerland that meets the OECD standard. The agreement with the United States continues the trend of agreements signed by Switzerland with its major economic partners. Of its 11 agreements, 10 are with OECD

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