ARTICLE · 18 OCTOBER 2016

Getting Ready For Automatic Exchange Of Information

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Swiss companies need to clarify their status before the new global standard on Automatic Exchange of Information takes effect.

SwitzerlandTax

Michaela Kappeler

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The OECD's new global standard on Automatic Exchange of Information (AEOI) is designed to reduce tax evasion. Switzerland, at present, is setting up a legal framework with a view to exchanging data from 2017 in 2018.

Legal framework

The basis for the AEOI is the OECD Common Reporting Standard (CRS), which is implemented in Switzerland by national legislation. The Federal Act on International Automatic Exchange of Information, approved by the Swiss parliament, will come into force on 1 January 2017. Further details and regulations can be found in the Ordinance on International Automatic Exchange of Information. This is scheduled to come into effect the same day, though to date, only a draft exists.

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