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ARTICLE · 25 JANUARY 2017

Automatic Exchange Of Information (AEOI): Publication Of Final AEOI-Guideline

Bär & Karrer Ltd.
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Bär & Karrer Ltd.

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Yesterday, the Swiss Federal Tax Administration (SFTA) published the final version of the AEOI-Guideline in German as well as in French and Italian.

SwitzerlandTax
Daniel Bader
Daniel Bader
Ruth Bloch-Riemer
Ruth Bloch-Riemer
Daniel Lehmann
Daniel Lehmann
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Yesterday, the Swiss Federal Tax Administration (SFTA) published the final version of the AEOI-Guideline in German as well as in French and Italian. Since our last Briefing published in November 2016, Switzerland signed joint declarations on the introduction of the AEOI with 16 new partner states.

Final version of the AEOI-Guideline

The final version of the AEOI-Guideline in German, French and Italian is available at: https://www.estv. admin.ch/estv/de/home/internationales-steuerrecht/fachinformationen/aia/publikationen/wegleitung.html

Compared with the second draft of the AEOI-Guideline in German which was published in November 2016, only a few minor amendments were made. The SFTA may amend the AEOI-Guideline further at any time, if required. Therefore, Swiss Financial Institutions should follow the developments very closely and check on a regular basis if amendments were made.

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