Irrespective of the the Automatic Exchange of Information (AEoI), foreign authorities have the possibility to receive data from taxpayers via group requests.
With group requests, foreign states can in particular request data from taxpayers that try to avoid the AEoI, in particular by closing their account before entering into force of the AEoI. After the acceptance of the Dutch group request by the Federal Court, it is not anymore the question if additional countries will approach Switzerland with group requests, but which country will be the next.
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