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The Automatic Exchange of Information

The OECD standard on the Automatic Exchange of Information (AEoI) is a further step towards international tax transparency. In conjunction with all relevant financial centers, Switzerland has committed itself to implement the AEoI. While the so-called early adopter countries have already introduced the AEoI as of 1 January 2016, Switzerland has implemented the AEoI on 1 January 2017. Thus, in September 2018, Switzerland exchanged data for the first time with the EU countries and nine other countries (regarding the year 2017). In September 2019, an exchange of information with about 40 additional countries will take place.

Key contacts

Philipp Zuend, Tax & Legal

Nicolas Moser, Audit Regulatory Services