Voluntary disclosure, tax amnesty and AEOI
Since January 1, 2010, any Swiss tax payer can benefit from a voluntary disclosure procedure and a simplified tax assessment for heirs. The current tax transparency context contributes to adopt such an approach. The present Newsletter aims at presenting the conditions which must be fulfilled for a voluntary disclosure to be successful, with as a background the current political and legal environment based on the recent discussions related to a possible tax amnesty and the entering into force of the automatic exchange of information (AEOI).
Download here (in French): Newsletter - Octobre 2016.pdfBack