Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, to counter fraud and all other illegal activities affecting their financial interests

Parties with reservations, declarations and objections

Party	Reservations / Declarations	Objections
Austria	Yes	No
Belgium	Yes	No
Bulgaria	Yes	No
Croatia	Yes	No
Estonia	Yes	No
EU (European Union)	Yes	No
Finland	Yes	No
France	Yes	No
Germany	Yes	No
Greece	Yes	No
Luxembourg	Yes	No
Malta	Yes	No
Netherlands, the Kingdom of the	Yes	No
Poland	Yes	No
Portugal	Yes	No
Romania	Yes	No
Slovakia	Yes	No
Slovenia	Yes	No
Spain	Yes	No
Sweden	Yes	No
Switzerland	Yes	No
United Kingdom	Yes	No

Austria

21-12-2017

Pursuant to Article 44(3) of the Cooperation Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, to combat fraud and any other illegal activity to the detriment of their financial interests, the Republic of Austria declares that it shall consider itself provisionally bound by the Agreement in its relations with any other Contracting Party having made the same declaration.
Notification pursuant to Articles 11 and 27(5) of the Agreement:
Central unit pursuant to Article 11 of the Agreement:
Steuerfahndung/Central Liaison Office, Brehmstraße 14, 1110 Wien,
[e-mail]
Central authority pursuant to Article 27(5) of the Agreement:
Bundesministerium für Justiz, Abt. IV 4, Museumstraße 7, 1070 Wien

Belgium

30-06-2011

Declaration:
In accordance with Article 44(3) of the Cooperation Agreement, Belgium hereby declares that, until the entry into force of the Agreement, it shall consider itself bound by the Agreement in its relations with the other Contracting Parties having made the same declaration.

Bulgaria

13-10-2008

1. Declaration under Article 11(4):
The Republic of Bulgaria declares that the central unit within the meaning of Article 11 of the Agreement is the "Coordination of the fight against crimes affecting the financial interests of the European Community" Directorate within the Administration of the Council of Ministers.
2. Declaration under Article 26(1)(a):
The Republic of Bulgaria declares that the central units for the receipt and transmission of requests for legal assistance in proceedings brought by administrative bodies in respect of acts and where the decision may give rise to proceedings before a criminal court are:
- The Supreme Prosecutor's Office of Cassation - for requests for legal assistance in administrative proceedings before they reach the court;
- The Ministry of Justice - for requests for legal assistance in administrative proceedings in the court phase of criminal proceedings.
3. Declaration under Article 26(1)(b):
The Republic of Bulgaria declares that the central unit for the receipt and transmission of requests for legal assistance in civil proceedings joined to criminal proceedings as long as the criminal court has not yet passed judgment, is the Ministry of Justice.
4. Declaration under Article 27(5):
The Republic of Bulgaria declares that the central units for the receipt and transmission of requests for legal assistance under Title III of the Agreement are:
- The Supreme Prosecutor's Office of Cassation - for requests for legal assistance in pre-trial proceedings;
- The Ministry of Justice - for requests for legal assistance in the court phase of criminal proceedings.
5. Declaration under Article 44(3)
The Republic of Bulgaria declares that, until it enters into force, it will apply the Agreement in its relations with Member States which have made the same declaration.

Croatia

08-08-2017

Declarations: concerning Article 11 paragraph 4 of the Agreement: "Pursuant to Article 11 paragraph 4 of the Agreement, the Republic of Croatia declares that the central unit designated in accordance with paragraph 1 Article 11 of the Agreement, is the unit competent for European affairs at the Ministry in charge of finance." concerning Article 27 paragraph 5 of the Agreement: "Pursuant to Article 27 paragraph 5 of the Agreement, the Republic of Croatia declares that the central authorities, designated in accordance with paragraph 1 Article 27 of the Agreement, are the Ministry in charge of judicial affairs and the Ministry in charge of internal affairs." concerning Article 44 paragraph 3 of the Agreement: "Pursuant to Article 44 paragraph 3 of the Agreement, the Republic of Croatia declares that, until the entry into force of the Agreement, it shall consider itself bound by the Agreement in its relations with any other Contracting Party having made the same declaration."

Estonia

08-10-2010

Declaration:
With reference to Article 44(3), the Republic of Estonia hereby declares that it concurs that the Agreement, pending its entry into force, will apply provisionally in relations between the Republic of Estonia and any other Contracting Party having made the same declaration.
In the Republic of Estonia the following bodies have been designated as the central authorities pursuant to Article 11 of the Agreement:
1. Estonian Tax and Customs Board
Narva mnt 9j
15176 Tallinn
Phone: [phone]
Fax: [phone]
For matters relating to:
- trade in goods contrary to customs and agricultural legislation;
- trade contrary to tax legislation applicable to value added tax, special taxes on consumption and excise duties.
2. Ministry of Finance of the Republic of Estonia
Suur-Ameerika 1
15006 Tallinn
Phone: [phone]
Fax: [phone]
email: [e-mail]
For matters relating to:
- the charging or retention of funds - including their use for purposes other than those for which they were initially granted - from the budget of the Contracting Parties or budgets managed by them or on their behalf, such as grant and refunds;
- procedures for the award of contracts by the Contracting Parties.

EU (European Union)

19-12-2008

The European Community declares that, until the entry into force of the Agreement, it shall consider itself bound by the Agreement, within the limits of its competence, in its relations with any other Contracting Party having made the same declaration, in accordance with Article 44(3) of the Agreement.

Finland

15-01-2009

The Permanent Representation of Finland to the European Union herewith transmits Finland's instrument of approval and gives notice that, in accordance with Article 44(3) of the Cooperation Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, to combat fraud and any other illegal activity to the detriment of their financial interests, Finland declares that it shall consider itself bound by the Agreement in its relations with any other Contracting Party having made the same declaration.

France

27-11-2008

In accordance with Article 44(3) of the Cooperation Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, to counter fraud and all other illegal activities to the detriment of their financial interests, signed in Luxembourg on 26 October 2004, the French Republic declares that it will be bound by the said Agreement until its entry into force in its relations with other Contracting Parties having made the same declaration.

Germany

09-01-2009

Pursuant to Article 44(3) of the Cooperation Agreement of 26 October 2004 between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, to counter fraud and all other illegal activities to the detriment of their financial interests, the Federal Republic of Germany declares that until the entry into force of the Agreement, it shall consider itself bound by the Agreement in its relations with any other Contracting Party having made the same declaration.

Greece

23-06-2011

Declaration in connection with Article 11(4):
For the purposes of Article 11, the Hellenic Republic designates the following central units as competent:
Ministry of Finance, General Secretariat for Taxation and Customs Issues, Directorate General for Tax Audits (Karayeorgi Servias 10, 10184 Athens, Tel.: [phone]-713, Fax: [phone], email: [e-mail]) Ministry of Finance, Directorate-General for Customs and Special Consumption Taxes, 33rd Directorate for Customs Control (Karayeorgi Servias 10, 10184 Athens, Tel.: [phone], Fax: [phone], email: [e-mail])
Anti-Money Laundering, Counter-Terrorist Financing and Source of Funds Investigation Authority (Piraeus 207 and Alkifronos 92, 11853 Athens, Tel.: [phone], Fax: [phone], email: [e-mail])
Headquarters of the Greek Police, Public Security Directorate, Section 2, Financial Crimes (P. Kanelopoulou 4, 10177, Tel.: [phone], Fax: [phone], email: [e-mail]), for the exchange of police information concerning natural persons involved in illegal activities which come under the scope of the Agreement.
Declaration in connection with Article 27(5):
For the purposes of Article 27, the Hellenic Republic designates the following central authority as competent: Ministry of Justice, Transparency and Human Rights, Directorate for the Award of Pardons and International Judicial Cooperation (Mesogeion 96, 11257, Tel.: [phone], Fax: [phone]).

Luxembourg

29-01-2009

The disputes, investigations and research division [division du contentieux, d'enquêtes et des recherches] of the Customs and Excise Authority and the Director of the Registry [Administration de l'Enregistrement et des Domaines] or his delegate are designated as the central authority empowered to process requests for administrative assistance under Article 11 of the Agreement.
The Chief Public Prosecutor is designated as the central authority for transmission and receipt of requests for mutual legal assistance under Article 27 of the Agreement.

08-12-2020

Pursuant to Article 44(3) of the Cooperation Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, to combat fraud and any other illegal activity to the detriment of their financial interests, signed in Luxembourg on 26 October 2004, the Grand Duchy of Luxembourg declares that, until the entry into force of the Agreement, it shall consider itself bound by the Agreement in its relations with any other Contracting Party having made the same declaration.

Malta

14-05-2008

In accordance with Article 11, the central departments designated in pursuance of Title II Administrative Assistance are:
VAT
VAT Department Director General (VAT) VAT Department 16, Centre Point Building Triq ta'Paris, Birkirkara CMR02 Malta
Excise duties
Customs Department Director General (Customs) Customs House Valletta CMR02 Malta
Money Laundering Financial Intelligence Analysis Unit Director (Financial Intelligence Analysis Unit) 67/4, South Street, Valletta CMR01 Malta

In accordance with Article 27 the central authority designated in pursuance of Title III Judicial Assistance is:
The Office of the Attorney General Attorney Generals' Chambers The Palace Valletta Malta

Netherlands, the Kingdom of the

21-12-2009

The central authorities of the Kingdom of the Netherlands referred to in Articles 11 and 27 of the Cooperation Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, to combat fraud and any other illegal activity to the detriment of their financial interests, signed in Luxembourg on 26 October 2004.
A. In the Netherlands the following bodies have been designated as the central authorities empowered to process requests for administrative assistance pursuant to Article 11(1) of the Agreement:
1. For matters relating to turnover tax: Belastingdienst/FIOD-ECD, Taakaccent BTW-fraude, Postbus 58922, 1040 EC Amsterdam
2. For matters relating to customs and duties : Douane Informatiecentrum, Postbus 70005, 3000 KG Rotterdam
3. For prevention of the laundering of profits from illegal activities: Ministerie van Justitie Directie Rechtshandhaving en Criminaliteitsbestrijding Postbus 20301 2500 EH Den Haag T: 0031-70-370.7331 B. In the Netherlands the following body has been designated a central authority empowered to receive requests for legal assistance pursuant to Article 27(1) of the Agreement: Ministerie van Justitie Afdeling Internationale Rechtshulp in Strafzaken (AIRS) Postbus 20301 2500 EH Den Haag Tel: [phone] Fax: [phone] E-mail: [e-mail]
With reference to Article 44(3), the Kingdom of the Netherlands hereby declares that it concurs that the Agreement, pending its entry into force, will apply provisionally in relations between the Netherlands and any other Contracting Party having made the same declaration.

Poland

06-09-2006

Having taken cognisance of the above Agreement, I declare, on behalf of the Republic of Poland, that: - the Agreement as a whole, and each of the provisions contained in it, have been judged legitimate; - it has been adopted, ratified and confirmed; - it will be observed without change and applied subject to the declaration made in accordance with Article 44(3) thereof.
On the basis of Article 44(3) of the Cooperation Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, to counter fraud and all other illegal activities to the detriment of their financial interests, done in Luxembourg on 26 October 2004, the Republic of Poland states that it will apply the said Agreement until such time as it enters into force in relations with other Contracting Parties which have made the same declaration.
On the basis of Article 11(4) of the Cooperation Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, to counter fraud and all other illegal activities to the detriment of their financial interests, done in Luxembourg on 26 October 2004, the Republic of Poland states that the competent central units for the purposes of the Article are: the Ministry of Internal Affairs and Administration and - for tax offences - the Ministry of Finance.
On the basis of Article 27(5) of the Cooperation Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, to counter fraud and all other illegal activities to the detriment of their financial interests, done in Luxembourg on 26 October 2004, the Republic of Poland states that : (1) for requests referred to in Article 33 of the Agreement, the competent central authority is the Chief of Police; (2) for requests referred to in Articles 29 and 34 of the Agreement, the competent central authorities are: (a) for requests sent during the preparatory proceedings stage - the Ministry of Justice, State Prosecution Service; (b) for requests sent during the court proceedings stage - the Ministry of Justice, Department for International Cooperation and European Law. (3) for requests referred to in Articles 31, 32 and 37 of the Agreement, the competent central authority is the Ministry of Justice, State Prosecution Service.

Portugal

18-11-2009

Declaration in connection with Article 11:
The Portuguese Republic designates the following central authorities for the purposes of Article 11 of the Agreement: Direcção-Geral das Alfândegas e dos Impostos Especiais sobre o Consumo Direcção de Serviços Antifraude [Directorate-General for Customs and Excise - Anti Fraud Services Directorate], Rua do Terreiro do Trigo (Edifício da Alfândega), 1149-060 Lisbon, tel.: [phone], fax: [phone], e-mail: [e-mail], for Customs assistance in combating fraud; Direcção-Geral dos Impostos - Direcção de Serviços de Gestão dos Créditos Tributários (DSGCT) [Directorate-General for Taxation - Tax Claims Management Services Directorate], Av. Engo Duarte Pacheco, no 28, 18o andar, 1099-013 Lisbon, tel.: [phone], fax: [phone], e-mail: [e-mail], for assistance with recovery; Direcção-Geral dos Impostos - Direcção de Serviços de Investigação da Fraude e de Acções Especiais (DSIFAE) [Directorate-General for Taxation - Fraud Investigation Services and Special Activities Directorate], Av. Duque de Ávila, no 71, 1000-139 Lisbon, tel.: [phone], fax: [phone], e-mail: [e-mail], for the verification and exchange of information and Inspecção-Geral de Finanças - Centro de Competências para a Área do Controlo da Administração Tributária [Inspectorate-General, Ministry of Finance - Centre of Expertise in the Area of Tax Administration Oversight], Rua Angelina Vidal, no 41, 1199-005 Lisbon, tel.: [phone], fax: [phone]; e-mail: [e-mail] and [e-mail], with regard to financial oversight of the tax administration.
Declaration in connection with Article 27:
The Portuguese Republic declares, for the purposes of Article 27 of the Agreement, that the central authority competent for judicial assistance requests is the Procuradoria-Geral da República [Office of the Attorney General], Rua da Escola Politécnica, 140, 1250-103 Lisbon.
Declaration in connection with Article 44:
"The Portuguese Republic declares, pursuant to and for the purposes of Article 44(3), that until the entry into force of the Agreement, the Agreement will apply to its relations with any other Contracting Party having made the same declaration."

Romania

03-04-2008

Declaration of Romania "for provisional application according to the provisions of Article 44 paragraph 3".

Slovakia

10-02-2010

Notification of the Slovak Republic on the Central Departments empowered to process requests for administrative assistance under Article 11 of the Agreement The Central Departments of the Slovak Republic empowered to process requests for administrative assistance are as follows:
- regarding fraud and any other illegal activity concerning trade in goods contrary to customs legislation: Colný kriminálny úrad (Customs Criminal Office)
Bajkalská 24
842 97 Bratislava 26
Tel: [phone]
Fax: [phone]
e-mail: [e-mail]
-regarding fraud and any other illegal activity concerning trade contrary to value added tax legislation: Danové riaditelstvo SR (Tax Directorate of the Slovak Republic)
Nová ul. 13
975 04 Banská Bystrica
Tel: [phone]
Fax: [phone]
e-mail: [e-mail]
-regarding fraud and any other illegal activity concerning trade contrary to special taxes on consumption: Colne riaditelstvo SR (Customs Directorate of the Slovak Republic)
Mierová ul. 23
815 11 Bratislava
Tel: + 421 2 48273111
Fax: [phone]
e-mail: [e-mail]
-regarding fraud and any other illegal activity in other cases:
Prezídium Policajného zboru (Presidium of the Police Force)
úrad medzinárodnej policajnej spolupráce (Office for International Police Cooperation)
Vajnorská 25
812 72 Bratislava
Tel.: ++421 961050091, + 421 9610 50318
Fax: ++ 421 9610 59 099
e-mail: [e-mail]

23-01-2012

Notification of the Slovak Republic on the Central Departments empowered to process requests for administrative assistance under Article 11 of the Agreement
The Central Departments of the Slovak Republic empowered to process requests for administrative assistance are as follows:
- regarding fraud and any other illegal activity concerning trade in goods contrary to customs legislation: Colny kriminálny úrad (Customs Criminal Office)
Bajkalská 24
842 97 Bratislava 26
Tel: [phone]
Fax: [phone]
e-mail: [e-mail]
- regarding fraud and any other illegal activity concerning trade contrary to value added tax legislation: Danové riaditelstvo SR (Tax Directorate of the Slovak Republic)
Nová ul. 13
975 04 Banská Bystrica
Tel: [phone]
Fax: [phone]
e-mail: [e-mail]
- regarding fraud and any other illegal activity concerning trade contrary to special taxes on consumption: Colne riaditelstvo SR (Customs Directorate of the Slovak Republic)
Mierová ul. 23
815 11 Bratislava
Tel: + 421 2 48273111
Fax: [phone]
e-mail: [e-mail]
- regarding fraud and any other illegal activity in other cases:
Prezídium Policajného zboru (Presidium of the Police Force)
úrad medzinárodnej policajnej spolupráce (Office for International Police Cooperation)
Vajnorská 25
812 72 Bratislava
Tel.: ++421 961050091, + 421 9610 50318
Fax: ++ 421 9610 59 099
e-mail: [e-mail]
Notification by the Slovak Republic pursuant to Article 27(5) of the Cooperation Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, to combat fraud and any other illegal activity to the detriment of their financial interests.
In accordance with Article 44(3) of the Cooperation Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, to combat fraud and any other illegal activity to the detriment of their financial interests (hereafter: "the Agreement"), the Slovak Republic makes the following notification pursuant to Article 27(5) of the Agreement:
The competent central authority for the purposes of Article 27(5) of the Agreement is the Ministry of Justice of the Slovak Republic, Zupné námestie 13, 813 11 Bratislava, e mail: [e-mail], tel. [phone].

Slovenia

21-12-2005

Pursuant to the provision of the Article 44(2) of the Cooperation Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, to combat fraud and any other illegal activity to the detriment of their financial interests the Republic of Slovenia declares, in connection with Article 11 of the Agreement, that the competent agency in Slovenia is Budget Supervision Office of the Ministry of Finance of the Republic of Slovenia.

Spain

16-11-2007

The procedure provided for in paragraph 2 of the arrangements relating to the Gibraltar authorities in the context of EU and EC instruments and related treaties, agreed between the United Kingdom and Spain on 19 April 2000 and communicated to the Secretary-General of the Council of the European Union, and recourse to the authority of the United Kingdom referred to in paragraph 3, apply to this Cooperation Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, to combat fraud and any other illegal activity to the detriment of their financial interests.

Sweden

29-05-2008

Sweden declares, in accordance with Article 44(3) of the Agreement, that until the Agreement enters into force it may begin to be applied in relations with other States which have made the same declaration.

08-04-2009

The Ministry of Foreign Affairs hereby gives notice that on 12 March 2009 the Swedish Government decided to announce, in accordance with Article 11 of the Agreement, that the relevant central units for requests for administrative assistance under the Agreement are Skatteverket (the Swedish Tax Agency), Solna Strandväg 10, SE 171 94 SOLNA, and Tullverket (the Swedish Customs), Alströmergatan 39, Box 12854, SE 112 98 STOCKHOLM, and, in accordance with Article 27 of the Agreement, that the relevant central authority for requests for legal assistance is Centralmyndigheten, Justitiedepartementet (the Central Authority, Ministry of Justice), SE 103 33 STOCKHOLM.

Switzerland

08-01-2009

Switzerland declares, in accordance with Article 44(3) of the Cooperation Agreement between the Swiss Confederation, of the one part, and the European Community and its Member States, of the other part, to counter fraud and all other illegal activities to the detriment of their financial interests, signed at Luxembourg on 26 October 2004, that, until the entry into force of the said Agreement, Switzerland shall consider itself bound by the Agreement in its relations with any other Contracting Party having made the same declaration. Switzerland would nevertheless point out that only rapid ratification by all EU Member States will allow effective and homogeneous application of the Agreement and will comply in full with the objectives pursued by the Contracting Parties.

United Kingdom

20-01-2009

Whereas Article 44, paragraph 3 of the Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, to counter fraud and all other illegal activities affecting their financial interests provides for provisional application, the United Kingdom of Great Britain and Northern Ireland wishes to avail itself of this provision which will have effect between the United Kingdom of Great Britain and Northern Ireland and the other contracting parties to this Agreement which have made the same declaration.