English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 31
1 The competent Swiss authority may only act with the approval of the Federal Council when it takes one of the following measures pursuant to the applicable agreement: a. suspends or terminates the automatic exchange of information with a partner jurisdiction; b. terminates the agreement. 2 It shall suspend the automatic exchange of information with a partner jurisdiction on its own authority for as long as the partner state does not meet the OECD's requirements for confidentiality and data security. 3 It may, on its own authority, refrain from transmitting the information required under the CRS MCAA, including its addendum, to a CRS Partner Jurisdiction, or suspend the automatic exchange of information on financial accounts with a CRS Partner Jurisdiction, if: a. the Federal Council has, on the basis of a request pursuant to Section 2 paragraph 2 letter a number ii of the Addendum of 8 June 2023 to the CRS MCAA, permitted the partner jurisdiction concerned to continue to transmit info
Para. 2 — Inserted by No I of the FA of 19 June 2020, in force since 1 Jan. 2021 (AS 2020 5247; BBl 2019 8135). Para. 3 — SR 0.653.1 Para. 3 let. a — AS 2025 863 Para. 3 let. b — Inserted by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883).