AEOI Ordinance
Inserted by No I of the O of 26 Nov. 2025, in force since 1 Jan. 2026 (AS 2025 817).
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Section 1 Registration Duty
Amended by No I of the O of 26 Nov. 2025, in force since 1 Jan. 2026 (AS 2025 817).
Art. 31
1 A Swiss financial institution or a relevant reporting crypto-asset service provider must register with the Federal Tax Administration (FTA) at the latest by the end of the calendar year in which it becomes a reporting Swiss financial institution or it becomes a relevant reporting crypto-asset service provider respectively. 2 A reporting Swiss financial institution or a relevant reporting crypto-asset service provider must de-register with the FTA at the latest by the end of the calendar year in which its capacity as a reporting Swiss financial institution or as a relevant reporting crypto-asset service providers ceases to apply or in which either ceases its commercial activity. 3 The following are not treated as de-registration: a. where the reporting Swiss financial institution or the reporting Swiss crypto-asset service provider notifies the FTA that it does not maintain any reportable financial accounts or that it does not have any reportable users; b. the report from the relevant
Section 2 Information Transmitted Automatically fr
Amended by No I of the O of 26 Nov. 2025, in force since 1 Jan. 2026 (AS 2025 817).
Art. 32
1 The cantons shall report the following to the FTA within two months after the end of each calendar year: a. the OASI number of the individuals with unlimited tax liability in the canton; b. the business identification number of the entities with unlimited tax liability in the canton. 2 The FTA shall assign the information transmitted automatically from abroad on the basis of these reports and if need be on the basis of further details required for identification pursuant to the applicable agreement to the cantons. 3 It shall make the information transmitted automatically from abroad accessible in the retrieval procedure to the authority concerned with the assessment and collection of direct taxes in the canton where the reportable person has unlimited tax liability. 4 Employees of this authority have access to this information in the retrieval procedure only if they identify themselves with two-factor authentication, whereby one of the factors has to be a unique and forgery-proof phy
Para. 1 let. a — Term in accordance with Annex No II 25 of the O of 17 Nov. 2021, in force since 1 Jan. 2022 (AS 2021 800).
Section 3 Information System
Amended by No I of the O of 26 Nov. 2025, in force since 1 Jan. 2026 (AS 2025 817).
Art. 33 Organisation and management of the information system
1 The FTA’s information system is operated as an independent information system on the platform of the Federal Office of Information Technology, Systems and Telecommunication on behalf of the FTA. 2 If the same data of various FTA organisational units is processed, the corresponding information systems can be networked to exchange master data, insofar as this is necessary for efficient data processing. 3 The FDF may specify detailed rules for the organisation and operation of the FTA’s information system.
Art. 34 Categories of personal and legal entity data processed
The FTA may process personal data and data relating to legal entities transmitted to it pursuant to the applicable agreement.
Art. 34 — Amended by No I of the O of 26 Nov. 2025, in force since 1 Jan. 2026 (AS 2025 817).
Art. 35 Destruction of data
The FTA shall destroy the data no later than 20 years after the end of the calendar year in which it received it.
Chapter 4 Final Provisions
Amended by No I of the O of 26 Nov. 2025, in force since 1 Jan. 2026 (AS 2025 817).
Art. 35a Transitional provision to the Amendment of 11 November 2020
In relation to accounts that are being operated on the day before the Amendment of 11 November 2020 comes into force and in respect of which the reporting Swiss financial institution has a self-certification that does not carry a tax identification number, the rules set out in Section I, Subsection C of the Annex to the Multilateral Competent Authority Agreement of 29 October 2014 on the Automatic Exchange of Financial Account Information apply.
Art. 35a — Inserted by No I of the O of 11 Nov. 2020, in force since 1 Jan. 2021 (AS 2020 5251). SR 0.653.1
Art. 35b Transitional provisions to the Amendment of 26 November 2025
1 For the first three years after the Amendment of 26. November 2025 comes into force, reporting Swiss crypto-asset service providers shall be exempt from the reporting and due diligence obligations pursuant to the Multilateral Competent Authority Agreement of 8 June 2023 on the Automatic Exchange of Information under the Crypto-Asset Reporting Framework (AEOI Agreement on Crypto-Assets) and the AEOIA provided the following requirements are met: a. The reporting Swiss crypto-asset service providers have a connection in accordance with Section I subsection A CARF with another state or sovereign territory that takes priority over the connection with Switzerland in accordance with Section I subsections C–F CARF. b. The state or sovereign territory has not implemented the automatic exchange of information on crypto-assets at the time that the Amendment comes into force. c. The reporting Swiss crypto-asset service providers would not be subject to these reporting and due diligence obligatio
Art. 35b — Inserted by No I of the O of 26 Nov. 2025, in force since 1 Jan. 2026 (AS 2025 817). Para. 1 — SR …; BBl 2025 886 Para. 6 — SR 0.653.1 Para. 8 — BBl 2025 2894
Art. 36 Commencement
This Ordinance comes into force on 1 January 2017.
Art. 36 — Inserted by No I of the O of 11 Nov. 2020, in force since 1 Jan. 2021 (AS 2020 5251).