Automatic exchange of information on financial accounts
With the help of the global standard for the automatic exchange of information on financial accounts (AEOI) tax transparency should be increased and cross-border tax evasion and should be prevented. The global standard makes provision for the mutual exchange of information on financial accounts between states and territories that have agreed among themselves to the AEOI. Aside from Switzerland, over 100 states and territories, including all major financial centres, have adopted the standard.
Switzerland usually implements the AEOI according to the Multilateral Competent Authority Agreement on the Automatic Exchange of Financial Account Information (MCAA). With the EU, the AEOI has been implemented on the basis of a bilateral international treaty.
The legal basis for the AEOI entered into force on 1 January 2017. The Federal Tax Administration (FTA) is responsible for the implementation of the AEOI.
The list of the activated bilateral exchange relationships of all states and territories can be viewed on the OECD website. The following list contains the AEOI partner states of Switzerland. It is kept regularly up to date and has priority over the list of the OECD.
Do you have questions about the AEOI
Email: aia@sif.admin.ch
Legal basis and how AEOI works
Status as at 04.09.2025
Partner state | Approval1 | Entry into force2 |
|---|---|---|
Albania | 01.01.2021 | |
Andorra | 01.01.2018 | |
Anguilla3 | 01.01.2019 | |
Antigua and Barbuda5 | 01.01.2019 | |
Argentina | 01.01.2018 | |
Aruba | 01.01.2019 | |
Australia | 01.01.2017 | |
Austria | 01.01.2017 | |
Azerbaijan | 01.01.2020 | |
Bahamas3 | 01.01.2019 | |
Bahrain3 | 01.01.2019 | |
Barbados | 01.01.2018 | |
Belgium | 01.01.2017 | |
Belize | 01.01.2018 | |
Bermuda3 | 01.01.2018 | |
Brazil | 01.01.2018 | |
British Virgin Islands3 | 01.01.2018 | |
Brunei Darussalam5 | 01.01.2021 | |
Bulgaria | 01.01.2017 | |
Canada | 01.01.2017 | |
Cayman Islands3 | 01.01.2018 | |
Chile | 01.01.2018 | |
China (People's Republic) | 01.01.2018 | |
Colombia | 01.01.2018 | |
Cook Islands | 01.01.2018 | |
Costa Rica | 01.01.2018 | |
Croatia | 01.01.2017 | |
Curaçao7 | 01.01.2018 | |
Cyprus | 01.01.2017 | |
Czechia | 01.01.2017 | |
Denmark | 01.01.2017 | |
Dominica5 | 01.01.2020 | |
Ecuador | 01.01.2023 | |
Estonia | 01.01.2017 | |
Faroe Islands | 01.01.2018 | |
Finland6 | 01.01.2017 | |
France6 | 01.01.2017 | |
Georgia | 01.01.2025 | |
Germany | 01.01.2017 | |
Ghana | 01.01.2020 | |
Gibraltar4 | 01.01.2017 | |
Greece | 01.01.2017 | |
Greenland | 01.01.2018 | |
Grenada | 01.01.2019 | |
Guernsey | 01.01.2017 | |
Hong Kong8 | 01.01.2018 | |
Hungary | 01.01.2017 | |
Isle of Man | 01.01.2017 | |
Iceland | 01.01.2017 | |
India | 01.01.2018 | |
Indonesia | 01.01.2018 | |
Ireland | 01.01.2017 | |
Israel | 01.01.2019 | |
Italy | 01.01.2017 | |
Jamaica | 01.01.2023 | |
Japan | 01.01.2017 | |
Jersey | 01.01.2017 | |
Kazakhstan | 01.01.2022 | |
Kenya | 01.01.2024 | |
Kuwait3 | 01.01.2019 | |
Latvia | 01.01.2017 | |
Lebanon5 | 01.01.2020 | |
Liechtenstein | 01.01.2018 | |
Lithuania | 01.01.2017 | |
Luxembourg | 01.01.2017 | |
Macao5 | 01.01.2020 | |
Malaysia | 01.01.2018 | |
Maldives | 01.01.2022 | |
Malta | 01.01.2017 | |
Marshall Islands3 | 01.01.2019 | |
Mauritius | 01.01.2018 | |
Mexico | 01.01.2018 | |
Moldova | 01.01.2025 | |
Monaco | 01.01.2018 | |
Montserrat5 | 01.01.2018 | |
Nauru3 | 01.01.2019 | |
Netherlands6 | 01.01.2017 | |
Netherlands, overseas municipalities (Bonaire, Saint Eustatius, Saba) | 01.01.2019 | |
New Caledonia3 | 01.01.2023 | |
New Zealand | 01.01.2018 | |
Nigeria | 01.01.2021 | |
Norway | 01.01.2017 | |
Oman5 | 01.01.2022 | |
Pakistan | 01.01.2020 | |
Panama | 01.01.2019 | |
Peru | 01.01.2021 | |
Poland | 01.01.2017 | |
Portugal6 | 01.01.2017 | |
Qatar3 | 01.01.2019 | |
Romania5 | 01.01.2017 | |
Russia9 | 01.01.2018 | |
Saint Kitts and Nevis | 01.01.2018 | |
Saint Lucia | 01.01.2018 | |
Saint Vincent and the Grenadines5 | 01.01.2018 | |
Samoa5 | 01.01.2020 | |
San Marino | 01.01.2018 | |
Saudi Arabia | 01.01.2018 | |
Seychelles | 01.01.2018 | |
Singapore8 | 01.01.2018 | |
Sint Maarten5 | 01.01.2023 | |
Slovakia | 01.01.2017 | |
Slovenia | 01.01.2017 | |
South Africa | 01.01.2018 | |
South Korea | 01.01.2017 | |
Spain6 | 01.01.2017 | |
Sweden | 01.01.2017 | |
Thailand | 01.01.2024 | |
Turkey | 01.01.2021 | |
Turks und Caicos Islands3 | 01.01.2018 | |
Uganda | 01.01.2026 | |
Ukraine | 01.01.2025 | |
United Arab Emirates3 | 01.01.2019 | |
United Kingdom4 | 01.01.2017 | |
Uruguay | 01.01.2018 | |
Vanuatu5 | 01.01.2020 |
1: Item number for parliamentary deliberations.
2: From the date of entry into force on 1 January of a certain year a jurisdiction is considered as a participating jurisdiction. Since then the financial institutions subject to the reporting requirement will collect – with the reservations of note 3 – account information concerning persons resident for tax purposes in the respective partner jurisdictions from this date. This information will be exchanged between the competent authorities in the following year.
3: These jurisdictions have declared themselves to be "permanent non-reciprocal jurisdictions", i. e. they supply account information to the partner jurisdictions on a permanent basis but do not receive such data.
4: The AEOI with the UK is implemented from 1 January 2021 on the basis of the multilateral AEOI agreements (Administrative Assistance Agreement in Tax Matters and MCAA).
5: These states and territories have declared themselves as "temporary non-reciprocal jurisdictions", i.e. they will initially provide information on financial accounts but will not receive such information until they meet the requirements of the AEOI standard in the area of confidentiality and data safeguard. Reporting Swiss financial institutions must collect the relevant data from the time of activation of AEOI and forward them to the Federal Tax Administration within the specified period. However, the Federal Tax Administration will only forward this data to the partner states if they fulfil the conditions for reciprocal data exchange and if an updated audit by the Global Forum confirms this.
6: The bilateral AEOI agreement with the EU applies for all 27 EU member states and is also applicable for the Åland Islands (Finland), the Azores (Portugal), French Guiana (France), Guadeloupe (France), the Canary Islands (Spain), Madeira (Portugal), Martinique (France), Mayotte (France), La Réunion (France) and Saint Martin (France).
7: It is currently not possible to exchange financial account data with this partner jurisdiction, as the Global Forum is investigating a possible security incident and has blocked data transmission. Reporting Swiss financial institutions must continue to collect the relevant data concerning this partner jurisdiction and forward it to the Federal Tax Administration within the specified time limit.
8: The AEOI with Hongkong and Singapore is implemented from 1 January 2024 on the basis of the multilateral AEOI agreements (Administrative Assistance Agreement in Tax Matters and MCAA).
9: Data transmission to Russia is currently suspended. The other rights and obligations arising from the relevant agreements remain unaffected by the Federal Council's decision, such as in particular the obligation of reporting financial institutions to collect and transmit to the FTA the financial account data of tax residents in Russia.