Qualification Committee AEOI

The AEOI Qualification Committee was established on 1 December 2016. It is led by the Swiss Federal Tax Administration FTA and the State Secretariat for International Financial Matters SIF. Also involved are the following associations:

  • Swiss Bankers Association SBA
  • Swiss Insurance Association SIA
  • Swiss Funds & Asset Management Association SFAMA
  • SwissHoldings
  • Swiss Association of Asset Managers SAAM
  • SIX Group
  • Treuhand Suisseo   
  • Swiss Association of Trust Companies SATC
  • Society of Trust and Estate Practitioners  STEP

Experts of other offices or associations will be invited as required. The Qualification Committee is intended to serve cooperation between the representatives involved. It deals with questions arising from the implementation of the AEOI in Switzerland. Switzerland is not autonomous when it comes to the interpretation of the AEOI, however; the requirements set out in the global AEOI Standard developed by the OECD prevail.

An up-to-date list of frequently asked questions (FAQs) approved by the Qualification Committee is available under FAQ (only available in German, French and Italian).

Last modification 09.12.2021

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