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Switzerland Supplements List of Jurisdictions for Exchange of CbC Reports

22 April 2025

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Treaty Development

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Switzerland-OECD

Switzerland has published a supplement to the list of jurisdictions with which it will exchange Country-by-Country (CbC) reports. The supplement is dated 1 April 2025 and includes the addition of Antigua and Barbuda effective 1 January 2025 and Serbia effective 1 January 2024. Serbia is marked as non-reciprocal, meaning that Serbia will send CbC reports to Switzerland but will not receive CbC reports from Switzerland. The supplement is to the list dated 1 March 2025, bringing the total number of listed jurisdictions to 101.