Automatic exchange of information (AEOI)

18.01.2017 - Cross-border tax evasion should be prevented with the help of the new global standard for the automatic exchange of information (AEOI). To date, approximately 100 countries, including Switzerland, have committed themselves to introducing this global standard. Domestic bank client confidentiality in Switzerland is not affected by the AEOI.

The legal foundations for introducing the AEOI entered into force on 1 January 2017. Data can then be gathered from 2017, and the first exchange of data can take place from 2018. Switzerland has signed a corresponding agreement with the EU. Declarations on the introduction of the AEOI have been signed with various other countries.

The diagram depicts the flow of information between the authorities of two countries. Also shown is what information is exchanged.

Fact sheet

Further information