English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 1 Subject matter
1 This Act governs the implementation of the automatic exchange of information in tax matters (automatic exchange of information) between Switzerland and a partner jurisdiction in accordance with: a. the Multilateral Model Competent Authority Agreement of 29 October 2014 on the Automatic Exchange of Financial Account Information (CRS MCAA), including its addendum and annexes; b. other international agreements that provide for the automatic exchange of financial account information; c. the Multilateral Competent Authority Agreement of 8 June 2023 on the Automatic Exchange of Information in accordance with the Crypto-Asset Reporting Framework (CARF MCAA), including its annex; d. other international agreements providing for the automatic exchange of information on crypto-assets. 2 The deviating provisions of individual applicable agreements are reserved.
Para. 1 let. a — Amended by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883). Para. 1 let. a — SR 0.653.1 Para. 1 let. c — Inserted by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883). Para. 1 let. c — SR 0.653.4; BBl 2025 886 Para. 1 let. d — Inserted by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883).
Art. 2 Definitions
1 In this Act: a. applicable agreement means an agreement or a treaty within the meaning of Article 1 paragraph 1 which applies in a particular case; b. common reporting standard (CRS) means the common standard on reporting and due diligence for financial account information of the Organisation for Economic Co-operation and Development (OECD); bbis. Crypto-Asset Reporting Framework (CARF) means the OECD Crypto-Asset Reporting Framework; c. partner jurisdiction means a state or sovereign territory with which Switzerland has agreed to implement the automatic exchange of information; cbis. CRS Partner Jurisdiction means a country or territory with which Switzerland has agreed to the automatic exchange of information on financial accounts; cter. CARF Partner Jurisdiction means a country or territory as defined in Section IV Subsection F number 1 of the Annex to the CARF MCAA; d. Swiss financial institution means: 1. a financial institution resident in Switzerland, but excluding any branch
Para. 1 let. bbis — Inserted by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883). Para. 1 let. cbis — Inserted by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883). Para. 1 let. cter — Inserted by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883). Para. 1 let. cter — SR 0.653.4; BBl 2025 886 Para. 1 let. dbis — Inserted by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS
Art. 2a Agreements on data protection
If the applicable agreement allows the sending authority to set out data protection provisions that are to be respected by the receiving authority, the Federal Council may enter into agreements on data protection. The data protection provisions to be respected must provide at least the same level of protection as the Data Protection Act of 25 September 2020 (FADP) and this Act.
Art. 2a — Inserted by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883). SR 235.1
Art. 2b OECD commentaries
1 The applicable agreements, including their annexes, shall be interpreted in accordance with the relevant commentaries. 2 The Federal Council shall specify the version of the commentaries to be used.
Art. 2b — Inserted by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883).