Automatic Exchange of Information (AEOI)

What is the AEOI?

The AEOI has been introduced to fight tax evasion, and is a common reporting standard concluded under the leadership of the Organization for Economic Cooperation and Development (OECD).

The reporting standard governs how the tax authorities of the participating countries exchange information every year regarding bank accounts and custody accounts of tax payers. The information received should enable tax authorities to evaluate tax declarations and to recognize any discrepancies and gaps.

At present, approximately 100 countries have committed to introducing the AEOI.

Where can you find further information?

• To date, Switzerland has agreed to the AEOI with the following partner states:
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• Full list of countries that have committed to AEOI:
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• Documents, rules and hints from participating states:
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Client Forms

Entities

• Self-Certification for AEOI
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• Combined Self-Certification for AEOI and FATCA for Controlling Persons
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