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ARTICLE · 14 JULY 2017

Automatic Exchange Of Information

Bär & Karrer Ltd.
Bär & Karrer Ltd.
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Bär & Karrer Ltd.

Bär & Karrer Ltd.

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On January 1 2017, the Swiss domestic legislation on the Automatic Exchange of Information (AEOI) entered into force and the Swiss Federal Tax Administration (SFTA) published guidelines...

SwitzerlandTax
Ruth Bloch-Riemer
Ruth Bloch-Riemer
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On January 1 2017, the Swiss domestic legislation on the Automatic Exchange of Information (AEOI) entered into force and the Swiss Federal Tax Administration (SFTA) published guidelines specifying the crucial aspects of the legislation for practical use. Under the AEOI, Swiss financial institutions (FI) will collect and exchange relevant financial information on 'reported persons' with Switzerland's partner states. By the same token, Switzerland will receive data collected on Swiss resident reported persons from Switzerland's partner states. The exchanged information will be used for domestic taxation purposes in the state of residence of the reported persons.

Since the enactment of the AEOI in January 2017, Switzerland has gained its first important experiences in the application of the AEOI legislation, reflecting the AEOI's multi-layered effects on FIs, reported persons (individuals) and service providers such as, for example, trustees.

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