AEOIA
SR 653.1 — Federal Act of 18 December 2015 on the International Automatic Exchange of Information in Tax Matters (AEOIA).
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force. English consolidation of 1 January 2026, which is also the date of the current binding text.
Preamble
The Federal Assembly of the Swiss Confederation, based on Article 173 paragraph 2 of the Federal Constitution, having examined the Federal Council Dispatch of 5 June 2015, decrees:
SR 101 BBl 2015 5437
Contents
1. General Provisions — 4 articles 2. Common Reporting and Due Diligence Standards for Information on Financial Accounts — 10 articles 3. Crypto-Asset Reporting Framework — 6 articles 4. Registration Requirement — 2 articles 5. Requirement to Provide Information — 2 articles 6. Reporting Requirements and Reporting Authorisation — 3 articles 7. Retention Requirement — 1 article 8. Rights and Obligations of Reportable Persons — 2 articles 9. Information Transmitted Automatically from Abroad — 2 articles 10. Organisation and Procedure — 10 articles 11. Suspension and Termination — 1 article 12. Criminal Provisions — 8 articles 13. Final Provisions — 5 articles