Automatic exchange of information
Automatic exchange of information (AEOI) is the common name in Switzerland for the implementation of a multilateral agreement on the automatic exchange of information on financial accounts (Multilateral Competent Authority Agreement, MCAA).
The (Swiss) State Secretariat for International Financial Matters SIF is responsible for the coordination and strategic management in international financial and tax matters. There you will find a list of the states and territories with which Switzerland has concluded an AEOI agreement. There is also a schematic representation of the AEOI and a simplified list of the information exchanged. The Federal Tax Administration ( FTA) is responsible for the implementation of the AEOI.
As a Swiss tax identification number of legal persons which is the company identification number used. The AHV number is used as the Swiss tax identification number of natural persons , which has been criticized by the Federal Data Protection Officer (EDÖB) .
In 2019, Switzerland exchanged information on around 3.1 million financial accounts with 75 countries. In the same year, the number of voluntary reports decreased further to around 14,600; In 2017 there were over 50,000.
In Germany, the topic is better known under the term Common Reporting Standard (CRS).
Individual evidence
- ↑ Automatic exchange of information AEI, publications, legal basis website of the Federal Tax Administration , accessed on October 27, 2018.
- ↑ Automatic exchange of information, financial accounts website of the (Swiss) State Secretariat for International Financial Matters SIF , accessed on October 27, 2018.
- ↑ This is how the automatic exchange of information works on the website of the (Swiss) State Secretariat for International Financial Matters SIF , accessed on October 27, 2018.
- ↑ Automatic exchange of information AEI website of the Federal Tax Administration , accessed on October 27, 2018.
- ↑ Federal Act on the International Automatic Exchange of Information in Tax Matters (AIAG) , accessed on October 27, 2018
- ↑ Disclosure of personal data to foreign tax authorities Activity report on the website of the Federal Data Protection Officer (FDPIC) , accessed on October 27, 2018
- ↑ Information exchange with 75 countries on around 3.1 million financial accounts. Federal Tax Administration, October 7, 2019.
- ↑ Exchange of information - 6 billion francs of black money uncovered. In: srf.ch . February 6, 2020, accessed February 7, 2020 .
