The State Secretariat for International Finance of Switzerland (SIF) has done intensive work on the taxation of the digital economy in recent years. On January 15, 2019, the updated position paper was published.

The elaboration of a Swiss position on the taxation of the digital economy is driven by the report of the Organisation for Economic Cooperation and Development (OECD), which is expected to be released in 2020 and which aims to identify long-term solutions and to account of current circumstances and requirements with adapted international rules on company taxation. As a successful location for internationally active companies, as well as for research and innovation, Switzerland is aware of the importance of creating the most favourable tax framework possible for digital business models and innovations. The key message of the SIF position paper is to advocate tax regulations that enable and promote both innovation and sustainable competition, while maintaining fair tax competition and the taxation of value where it is generated. According to SIF, double taxation and overtaxation must be avoided and the solutions should be internationally supported and of a long-term nature.