Report on the review mechanism for the standard-compliant implementation of the automatic exchange of financial account information for 2026
The review mechanism is used to verify annually whether partner states are complying with the requirements of the multilateral agreement between the competent authorities on the automatic exchange of financial account information (AEOI). The report on the 2026 reviews concludes that all partner states reviewed meet the requirements for the standard-compliant implementation of the AEOI.
Partner states with which data exchange is planned for the first time are subject to a comprehensive review based on various sources of information. In particular, it assesses whether the necessary legal bases are in place, whether confidentiality and data protection measures are guaranteed, whether human rights are respected in the context of administrative assistance in tax matters, whether the network of partner countries is adequately structured, and whether there are indications of non-compliance with the standard by other countries, individuals or companies.
If the review finds that a partner state is in serious breach of any of these criteria, appropriate measures may be taken. These include, in particular, the suspension of data exchange or the termination of the bilateral agreement. This year's reviews show that Georgia, Moldova and Ukraine – with which Switzerland intends to exchange information under the AEOI for the first time this year – meet the review mechanism's criteria.
For existing partner states, a risk-based, simplified review is carried out, drawing on analyses and reports from the Organisation for Economic Co-operation and Development (OECD). In-depth investigations are only conducted if OECD information suggests that the AEOI is not being implemented in accordance with standards in a partner state. This year's simplified review did not give rise to any concerns.
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