#Auteur: René¤ MATTEOTTI

#Qualités: Professor of Law, University of Zurich

#Qualités: Attorney, Of Counsel, Tax Partner AG

#Auteur: Alexandra¤ MÜNGER

#Qualités: Research Assistant and Doctoral Candidate, University of Zurich

International taxation is increasingly shaped by global standards that emerge not only through formal international treaties but also through soft-law instruments developed in forums such as the OECD and the Global Forum. Although these instruments are not legally binding, they strongly influence national tax systems and require domestic implementation. This raises the question of how the Swiss Parliament can participate in shaping these international norms and ensure democratic legitimacy.

The article first explains the growing importance of soft law in taxation and how it differs from traditional international treaties (V. § 2). Soft-law standards - such as recommendations, minimum standards, or common approaches - are adopted quickly, often outside formal treaty channels, and can have significant practical consequences for Switzerland.

The second part analyses the role and involvement of the Swiss Parliament (V. § 12). While its approval is required for international treaties, its influence on soft-law processes is more indirect. Participation occurs mainly through information and consultation rights, which oblige the Federal Council to involve the parliamentary committees at an early stage. In recent years, these rights have been strengthened, giving Parliament greater opportunities to accompany international developments and express its views before Switzerland commits to international standards. Parliament can also influence tax policy through political tools such as motions, postulates, and questions.

The article concludes that Switzerland now has several mechanisms enabling Parliament to oversee and shape international tax policy (V. § 30). Nevertheless, because soft-law standards often develop rapidly and outside traditional legal procedures, ensuring democratic involvement remains a challenge. Moreover, their actual influence on international developments should not be overstated. Strengthening timely information flows and active parliamentary engagement is, however, essential to maintaining a certain degree of democratic legitimacy in a rapidly evolving international tax landscape.