Switzerland: Guidance related to AEOI in tax matters

Switzerland: Guidance related to AEOI in tax matters

The Swiss federal tax administration issued explanations regarding the ordinance for international automatic exchange of information (AEOI) in tax matters.


Related content

The ordinance regulates details on reporting and due diligence obligations for reporting Swiss financial institutions and includes provisions required to implement AEOI. The Swiss federal tax administration specifically named non-reporting financial institutions and accounts that are excluded from the scope of the ordinance, as they have a low risk of being misused for tax evasion.

Read a January 2021 report [PDF 84 KB] prepared by the KPMG member firm in Switzerland

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal