Details about the automatic exchange of information (AEOI)

AEOI aims to combat tax evasion on a global scale. A joint reporting standard was established under the leadership of the Organisation for Economic Co-operation and Development (OECD). The reporting standard governs how the tax authorities of participating countries exchange information about bank accounts and custody accounts of taxable persons on an annual basis. The exchanged information enables the tax authorities to verify tax declarations and detect any discrepancies or loopholes. Today, approximately 100 countries have committed to implementing the AEOI.

Additional information is available here

Switzerland agreed on the AEOI with the numerous partner countries

–> State Secretariat for International Financial Matters (SIF)

–> Complete OECD list of countries participating in the AEOI (PDF)

Documents, regulations and information from participating countries

–> OECD/Automatic Exchange Portal

Client forms