English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 20 Use of the Swiss tax identification number for natural persons
Reporting Financial Institutions, Reporting Crypto-Asset Service Providers and a partner jurisdiction’s competent authorities shall use the OASI number when transmitting the information regarding individuals required within the framework of the automatic exchange of information.
Art. 20 — Amended by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883).
Art. 21 Forwarding of information
1 For the application and enforcement of Swiss tax law, the FTA shall forward information that has automatically been transmitted to it by other jurisdictions to the Swiss authorities that are responsible for determining and collecting the taxes under the scope of the applicable agreement. It shall notify these authorities of the restrictions on the use of the transmitted information and of the confidentiality obligations under the administrative assistance provisions of the applicable agreement. 2 Provided the applicable agreement so authorises and Swiss law so provides, the FTA shall forward information that has automatically been transmitted to it by another jurisdiction to other Swiss authorities for which this information is of interest. Where appropriate, it shall obtain the consent of the sending jurisdiction’s competent authority.