Switzerland
Overview of CbC reporting requirements
Switzerland has fully implemented the BEPS Action 13 (CbC reporting) minimum standard and meets all of the terms of references.
First reporting fiscal year: Commencing on or after 1 January 2018. Switzerland also allowed MNE Groups to file a CbC report on a voluntary basis, for reporting fiscal years commencing between 1 January 2016 and 31 December 2017.
Consolidated group revenue threshold: CHF 900 million
Filing deadline: 12 months following the end of the reporting fiscal year
The domestic legal and administrative framework
Switzerland confirms that its rules have not changed and continue to be applied effectively. Switzerland continues to meet all terms of reference.