On 3 March 2020, Switzerland released an updated version of their list of Automatic Exchange of Information (“AEOI”) partner states (Link).
The list on the Swiss website contains the AEOI partner states of Switzerland. It is kept regularly up to date and has priority over the list of the OECD.
Clarifications made to the AEOI situation due the United Kingdom’s withdrawal from the EU contain the following subjects:
- Until the end of the transitional period, EU agreements with third countries, such as the bilateral AEOI agreement between Switzerland and the EU, continue to apply to the United Kingdom.
- At the end of the transitional period, the AEOI will be implemented from 1 January 2021 based on the multilateral AEOI agreements (Administrative Assistance Agreement in Tax Matters and MCAA).