The purpose of the AEoI Ordinance is to regulate further relevant details on how the AEoI is to be implemented. As such, the AEoI Ordinance complements the AEoI Act as well as the Common Reporting Standard (CRS). In the meantime, the Federal Tax Administration (FTA) has also published a draft of the AEoI guidelines, the set of regulations is complete and ready for implementation by financial institutions, at least in a draft version.
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