Switzerland announces future changes in AEOI Federal Act

On 7 August 2019, Switzerland announced that they will amend the Federal Act and the Ordinance on the International Automatic Exchange of Information (“AEOI”) in Tax Matters in 2021 at the earliest (Link-German).

Switzerland reports that the Global Forum on Transparency and Exchange of Information for Tax Purposes reviews the domestic implementation of the Global Standard on International Automatic Information Exchange in Tax Matters through country reviews. In this context, the Global Forum has addressed recommendations to Switzerland. The purpose of this proposal is to take the necessary measures to implement the recommendations of the Global Forum.

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

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