The OECD standard on the Automatic Exchange of Information (AEoI) is a further step towards international tax transparency. In conjunction with all relevant financial centers, Switzerland has committed itself to implement the AEoI. While the so-called early adopter countries have already introduced the AEoI as of 1 January 2016, Switzerland has implemented the AEoI on 1 January 2017. Thus, in September 2018, Switzerland is exchanging data for the first time (regarding the year 2017).
Jürg Birri, Head of Legal, Global Head of Legal
Nicolas Moser, Audit Regulatory Services
Jean-Luc Epars, Legal Regulatory Financial Services
Philipp Zuend, Attorney-at-law