Management of tax rulings

Federal Tax Administration, State Secretariat for International Financial Matters

Key facts

Taxpayers in Switzerland can ask the authorities for the expected tax implications for concrete individual situations. A tax authorities’ advance tax ruling sets out, in a binding advance tax decision made in good faith, how they apply the law, the current practice and their discretion in a concrete individual situation. At the Federal Tax Administration (FTA), the Swiss Federal Audit Office (SFAO) audited the processes defined for this purpose.