Automatic exchange of information

Cross-border tax evasion should be prevented with the help of the new global standard for the automatic exchange of information (AEOI). The standard makes provision for the mutual exchange of information on financial accounts between states that have agreed to the AEOI. Aside from Switzerland, almost 100 states, including all major financial centres, have declared their intention to adopt the standard.  

Switzerland will start collecting data on 1 January 2017 and exchange it for the first time in 2018. The Federal Assembly approved the statutory basis back in December 2015.

To date, Switzerland has agreed to the AEOI with the following partner states:

    

Partner state Approval1 In force
Andorra   01.01.2018
Antigua and Barbuda   01.01.2018
Argentina   01.01.2018
Aruba   01.01.2018
Australia 15.076 01.01.2017
Barbados   01.01.2018
Belize   01.01.2018
Bermuda   01.01.2018
Brazil   01.01.2018
British Virgin Islands   01.01.2018
Canada 16.057 01.01.2017
Cayman Islands   01.01.2018
Chile   01.01.2018
China   01.01.2018
Colombia   01.01.2018
Cook Islands   01.01.2018
Costa Rica   01.01.2018
Curaçao   01.01.2018
EU2 15.081 01.01.2017
Faroe Islands   01.01.2018
Greenland   01.01.2018
Grenada   01.01.2018
Guernsey 16.057 01.01.2017
Isle of Man 16.057 01.01.2017
Iceland 16.057 01.01.2017
India   01.01.2018
Indonesia   01.01.2018
Israel   01.01.2018
Japan 16.057 01.01.2017
Jersey 16.057 01.01.2017
Liechtenstein   01.01.2018
Malaysia   01.01.2018
Marshall Islands   01.01.2018
Mauritius   01.01.2018
Mexico   01.01.2018
Monaco   01.01.2018
Montserrat   01.01.2018
New Zealand   01.01.2018
Norway 16.057 01.01.2017
Russia   01.01.2018
Saint Kitts and Nevis   01.01.2018
Saint Lucia   01.01.2018
Saint Vincent and the Grenadines   01.01.2018
San Marino   01.01.2018
Saudi Arabia   01.01.2018
Seychelles   01.01.2018
South Africa   01.01.2018
South Korea 16.057 01.01.2017
Turks and Caicos Islands
  01.01.2018
United Arab Emirates   01.01.2018
Uruguay   01.01.2018

1:  Status of the debate in the Parliament
 
2: The AEOI agreement with the EU applies for all 28 EU member states and is also applicable for the Åland Islands, the Azores, French Guiana, Gibraltar, Guadeloupe, the Canary Islands, Madeira, Martinique, Mayotte, Réunion and Saint Martin.

in italics: planned date 

 

Further information

Last modification 02.02.2017

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