Amended by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883).
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 14 Requirement for Reporting Swiss Financial Institutions to provide information
1 Reporting Swiss Financial Institutions shall provide reportable persons, either directly or through their contracting party, with information on the following no later than 31 January of the year in which they first transmit information concerning them to a CRS Partner Jurisdiction: a. their capacity as a reporting Swiss financial institution; b. the agreements referred to in Article 1 paragraph 1 letters a and b and their content, in particular regarding the information to be exchanged under those agreements; c. the list of Switzerland’s CRS Partner Jurisdictions and the place of publication of the updated list; d. the permissible use of such information in accordance with the agreements referred to in Article 1 paragraph 1 letters a and b; e. the rights of the reportable persons according to the FADP and this Act. 2 In the case of reportable accounts that have been closed, the information shall be sent once to the last known address. There is no duty to inform for accounts that mee
Art. 14 — 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 — 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. b — 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. d — 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. e — SR 235.1
Art. 14a Requirement for Swiss Reporting Crypto-Asset Service Providers to provide information
1 Reporting Swiss Crypto-Asset Service Providers shall provide reportable persons, either directly or through their contracting party, with information on the following no later than 31 January of the year in which they first transmit information concerning them to a CARF Partner Jurisdiction: a. their status as a Swiss Reporting Crypto-Asset Service Provider; b. the agreements referred to in Article 1 paragraph 1 letters c and d and their content, in particular the information to be exchanged under those agreements; c. the list of Switzerland’s CARF Partner Jurisdictions and the place of publication of the updated list; d. the permissible use of this information in accordance with the agreements referred to in Article 1 paragraph 1 letters c and d; e. the rights of persons subject to the reporting obligation under the FADP and this Act. 2 If the business relationship with the crypto-currency user has been terminated, the information shall be sent on occasion to the last known address.
Art. 14a — 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. e — SR 235.1