English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 15 Transmission and use of information
1 Reporting Swiss financial institutions shall electronically transmit the transmissible information according to the applicable agreement as well as information on their undocumented accounts to the FTA on an annual basis within six months after the end of the relevant calendar year. A reporting Swiss financial institution that does not have any reportable accounts shall inform the FTA accordingly within the same time frame. 1bis Swiss Reporting Crypto-Asset Service Providers shall submit the information required under the applicable agreement to the FTA electronically on an annual basis, within six months of the end of the calendar year in question. If a Swiss Reporting Crypto-Asset Service Provider has not carried out any reportable transactions during the reporting period, it must notify the FTA of this fact within the same time frame. 1ter Relevant Reporting Crypto-Asset Service Providers who are not Swiss Reporting Crypto-Asset Service Providers shall, within the same time frame,
Para. 1bis — Inserted by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883). Para. 1ter — SR 0.653.4; BBl 2025 886 Para. 1ter — Inserted by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883). Para. 2bis — Inserted by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883).
Art. 16 Statute of limitations
1 The right to have the Reporting Swiss Financial Institution or the Relevant Reporting Crypto-Asset Service Provider transmit the report becomes time-barred five years from the end of the calendar year in which the report was to be transmitted. 2 The limitation period shall be interrupted whenever a Reporting Swiss Financial Institution or a relevant reporting Crypto-Asset Service Provider is notified of any official act aimed at enforcing the report. Once a limitation period has been interrupted, a new limitation period shall begin to run. 3 The limitation period expires no later than ten years after the end of the calendar year in which the report was to be transmitted.
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. 2 — Amended by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883).
Art. 17 Authorisation to report in the case of trusts
If a trust is regarded as a reporting financial institution under the law of another jurisdiction, or if it is subject to the reporting requirement under Section I of the Annex to the CARF MCAA in another jurisdiction as a Reporting Crypto-Asset Service Provider, any trustee resident in Switzerland is authorised to submit the report to the competent authority of that jurisdiction on behalf of the trust.
Art. 17 — Amended by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883). SR 0.653.4; BBl 2025 886