Legal basis and how AEOI works
The legal basis for the AEOI entered into force on 1 January 2017.
In view of the introduction of the AEOI standard, the Federal Assembly adopted the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (administrative assistance convention), the Multilateral Competent Authority Agreement on the Automatic Exchange of Financial Account Information (MCAA) and the Federal Act on the International Automatic Exchange of Information in Tax Matters (AEOI Act) on 18 December 2015. The Ordinance on the International Automatic Exchange of Information in Tax Matters (AEOI Ordinance), which contains the implementing provisions for the AEOI Act, was adopted by the Federal Council on 23 November 2016. The legal basis for the AEOI was thus created and entered into force on 1 January 2017.
Only in German, French and Italian available:
Übereinkommen über die gegenseitige Amtshilfe in Steuersachen (Amtshilfeübereinkommen)
Ordinance on the International Automatic Exchange of Information in Tax Matters of 23 November 2016
