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Request for administrative assistance (international administrative assistance)

Do you own foreign assets that until now you have only stated in your foreign tax return, but not in your Swiss tax return? It does not matter if the international request for administrative assistance affects you personally, or your Swiss firm or your foreign firm. A competent partner will assist you in dealing with the international request for administrative assistance and save you from unnecessary bother. KENDRIS will advise you and can represent you right up to the Federal Supreme Court, safeguarding your interests. 

Under an automatic exchange of information, countries automatically exchange information on existing or closed bank accounts of the taxpayers. This means that the taxpayers do not have to be informed, nor does their permission have to be given. If for example you have a bank account, a life insurance policy or other assets abroad, and you are liable to tax in Switzerland, the foreign country will notify Switzerland about these assets. The Swiss tax authorities will verify the notification with your filed tax returns. Where there are discrepancies, it will send a so-called request for administrative assistance to the country which sent the notification in order to obtain further information. This example can apply to all countries which have double taxation treaties with Switzerland.

If the tax authorities have grounds for suspecting that a taxpayer has other undeclared assets abroad, it can also send a request for administrative assistance to another country.

Double tax treaties: the number of requests for administrative assistance is rising

Because of international agreements (double tax treaties), Switzerland is obliged to grant administrative assistance and to transmit the requested information to the country making the request.  

The Swiss Federal Tax Administration assumes that the number of such requests to Switzerland from abroad for administrative assistance will increase massively in the near future, and is therefore planning to create 60 new full-time jobs in this area.

What data has to be handed over under the request for administrative assistance?

The great challenge with a request for administrative assistance is to give the foreign country only that information which:

  • has been asked for and
  • is expected to be significant for the income tax assessment abroad

In addition, information about persons who are not involved, or information that is not relevant for the income tax assessment, must be rendered unrecognizable.

Your competent partner can save you from a rude awakening on the fulfillment of administrative assistance proceedings

KENDRIS can help you defend your interests when dealing with foreign tax authorities. We can represent you in proceedings and by recourse to legal action ensure that only information which is relevant for your income tax assessment is sent abroad. In this context, we can represent you right up to the Federal Supreme Court and safeguard your interests.

Are you or your company affected by a request for administrative assistance, or are you unsure whether all of your foreign assets have been declared? If so, do not hesitate any longer, get in touch with us without delay.

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22 July 2018
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