This request is based on Art. 27 of the Convention of 9 March 1976 between the Swiss Confederation and the Italian Republic for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital.

Information are related to natural persons; whose names are unknown and who fulfill all of the following criteria during the time period from 23 February 2015 to 31 December 2016:

– The person concerned was an account holder of (an) account(s) with BSI SA or subsequently with EFG AG;

– The account holder had his/her domicile address in Italy (according to the internal bank documentation);

– The account holder was sent a letter in which BSI SA informed about restrictions on banking services unless the account holder had provided the bank with proof of his/her tax compliance;

– Despite this letter the account holder did not provide BSI SA or EFG AG – neither before nor after this letter – with sufficient evidence of his/her tax compliance with regard to the account(s).

The persons concerned have to provide the FTA with their current Italian or Swiss address, or to designate a representative to receive service in Switzerland within 20 days following the day of the publication in the Federal Gazette (10 December 2019). Then, the validity of the request and the opportunity to transfer the information will have to be studied on a case by case basis.