In the absence of a referendum, the new international regulation on automatic exchange of information (AEOI) will enter into force on January 1, 2017, for Switzerland. At such date, the necessary legal basis for the introduction of the AEOI in Switzerland will be contained in the Federal act on the international automatic exchange of information in tax matters, the Multilateral Competent Authority Agreement and the Administrative assistance convention on tax matters from the OECD and the Council of Europe. The present Newsletter aims at presenting a brief summary of the implementation of the AEOI in Switzerland as well as the consequences of such new legal provisions for Swiss financial institutions as from January 1, 2017.

Download here (in French) : Newsletter - Avril 2016.pdf

 

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