| Switzerland | Bonaire, Saint Eustatius and Saba | CRS MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
| Switzerland | Brazil | CRS MCAA activated - Effective for taxable periods starting on or after 01 January 2018 |
| Switzerland | Canada | CRS MCAA activated - Effective for taxable periods starting on or after 01 January 2017 |
| Switzerland | Chile | CRS MCAA activated - Effective for taxable periods starting on or after 01 January 2018 |
| Switzerland | China | CRS MCAA activated - Effective for taxable periods starting on or after 01 January 2018 |
| Switzerland | Colombia | CRS MCAA activated - Effective for taxable periods starting on or after 01 January 2018 |
| Switzerland | Cook Islands | CRS MCAA activated - Effective for taxable periods starting on or after 01 January 2018 (DTY) |
| Switzerland | Costa Rica | CRS MCAA activated - Effective for taxable periods starting on or after 01 January 2017 (DTY) |
| Switzerland | Croatia | EU Agreement |
| Switzerland | Curaçao | CRS MCAA activated - Effective for taxable periods starting on or after 01 January 2018 |