Switzerland: Draft guidelines, AEOI standard under CRS | KPMG | GLOBAL
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Switzerland: Draft guidelines, AEOI standard under CRS

Switzerland: Draft guidelines, AEOI standard under CRS

The federal tax administration of Switzerland in early December 2016 issued a final draft version of guidelines on the standard for the automatic exchange of financial account information (AEOI) under the common reporting standard (CRS).


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The draft guidelines are intended to help Swiss financial institutions comply with the requirements of the CRS, and are effective 1 January 2017 (but subject to revisions as events require). The guidelines include information about:

  • CRS optional provisions
  • Timeline for implementation
  • Reporting details 
  • Compliance and penalty provisions 

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