On 13 March 2018, the Economic and Financial Affairs Council of the European Union (Ecofin) reached an agreement on the introduction of an obligation for intermediaries to declare cross-border tax planning arrangements. at its meeting on May 25. The proposed measures to amend the EU Directive 2011/16 / EU on administrative cooperation in the tax area are for potentially aggressive tax planning schemes of a cross-border nature and serving transfer of benefits The directive will come into force on 1 July 2020.
The Swiss Confederation does not fall within the scope of the obligation to declare cross-border tax planning schemes in the field of direct taxation. This is why no declaration between the Swiss tax authorities and the EU Member States is planned. This obligation to disclose tax planning schemes concerns only intermediaries (eg tax advisers, lawyers, accountants and financial advisers to banks) from EU Member States. As a matter of principle, Swiss intermediaries are not considered as intermediaries within the meaning of the directive. In this case, the obligation to declare the tax scheme to the national tax authority is up to the taxpayer (natural or legal person) located in the EU Member State. Therefore, the profession in Switzerland basically does not need to take any special measures.