Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Switzerland

Recent developments relating to MAP in Switzerland prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• In 2023, two amending protocols (with Armenia and Iran) implementing the Action 14 Minimum Standard entered into force.

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

13 August 2019 - https://doi.org/10.1787/77ab98a6-en

Tax treaty network of Switzerland

• 97 treaties, applicable to 108 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Switzerland's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
35	53	20

Source: OECD

Switzerland's MAP programme

Organisation of competent authority function

• 15 persons:

  • one head of unit

  • 14 persons working on MAP cases (among which seven persons work on other tasks as well):

    • seven persons work on attribution/allocation cases and seven persons work on other cases.

• contact persons for MAP requests:

  • for attribution / allocation cases: Federal Department of Finance, State Secretariat for International Finance (SIF), Tax Division Section VP, Bundesgasse 3 CH-3003 Bern | Email: [e-mail]

  • for other cases: Federal Department of Finance, State Secretariat for International Finance (SIF), Tax Division Section BS, Bundesgasse 3 CH-3003 Bern | Email: [e-mail]

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Factsheet on the mutual agreement procedure, January 2023	https://www.sif.admin.ch/dam/sif/en/dokumente/Internationale-Steuerpolitik/Doppelbesteuerung/Merkblatt%20Verst%C3%A4ndigungsverfahren.pdf.download.pdf/20230112%20-%20MAP%20Guidance%20-%20e.pdf https://www.sif.admin.ch/dam/sif/en/dokumente/Internationale-Steuerpolitik/Doppelbesteuerung/Merkblatt Verst%C3%A4ndigungsverfahren.pdf.download.pdf/20230112 - MAP Guidance - e.pdf (Section 4. to be referred to for form and content of a MAP request, including information requirements)
	Web page	https://www.sif.admin.ch/sif/en/home/bilateral-relations/tax-agreements/double-taxation-agreements/mutual-agreement-procedure.html
MAP profile	9 November 2018	https://www.oecd.org/tax/dispute/switzerland-dispute-resolution-profile.pdf

Overview of Switzerland's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-switzerland.pdf for details with respect to Switzerland's MAP Statistics.

Figure 2. Cases Closed in 2022

Source: OECD

Figure 3. Evolution of Switzerland's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Switzerland’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	202	81	57	226
Other cases	220	135	160	195
Total	422	216	217	421

Source: OECD

Table 4. Switzerland’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	57	21.34	57	21.34
Other cases	6	100.53	154	16.74	160	19.88
All cases	6	100.53	211	17.98	217	20.27

Source: OECD