Résolution des différends

Switzerland Dispute Resolution Country Profile



last update 31 May 2012


Competent Authority

Federal Department of Finance

State Secretariat for International Financial Matters (SIF)

Bundesgasse 3

CH-3003 Berne


State Secretariat for International Financial Matters (SIF)

Section C1

Bilateral Tax Issues


email: dba@sif.admin.ch

Tel. +41 31 322 73 71

Telefax +41 31 324 83 71


For Transfer Pricing Issues:


Dr. Renato Salerno

Tel. +41 31 322 71 46



Christoph Studer

Tel. +41 31 322 71 30


Scope of MAP & MAP APA 

- Relief of double taxation.

- Interpretation and application of the treaty. 

Domestic guidelines & administrative arrangements 

No specific domestic regulations and instructions on MAP and MAP APA. 

Time for filing 

Many Tax Treaties contain a specific time limit of 3 years. 

Form of request 

For both MAP and MAP APA no specific form required. However, application has to be submitted in writing. 

Documentation requirement 

No formal specific requirements apply.


For MAP:

Request in written document. Facts and circumstances of the case and the reasons why the taxation is not in accordance with the tax treaty to be described.



Documentation based on guidance provided by the OECD Transfer Pricing Guidelines on the contents of an APA application. 

User fees 

No general administrative fees for both MAP and MAP APA. 

Tax collection / penalty / interest 

No specific treatment is provided for both MAP and MAP APA. 

Other dispute resolution mechanisms 

Several Tax Treaties contain an arbitration clause. 

Government Website 



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