Switzerland updates CRS guidance

On 28 January 2019, Switzerland released an updated version of the guidance for the Common Reporting Standard (“CRS”) (Link-German). This Guidance provides background on the automatic exchange of information in Switzerland, and details on the scope of the Common Reporting Standard (“CRS”), financial institutions, reportable financial accounts, due diligence requirements and the reporting process.

The guidance is also available in French (Link-French) and Italian (Link-Italian).

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