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AEOIA
SR 653.1 — Federal Act of 18 December 2015 on the International Automatic Exchange of Information in Tax Matters (AEOIA).
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:NOTE [links:https://fedlex.data.admin.ch/eli/cc/2016/259]
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
English consolidation of 1 January 2026, which is also the date of the current binding text.

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Preamble
The Federal Assembly of the Swiss Confederation,
based on Article 173 paragraph 2 of the Federal Constitution, having examined the Federal Council Dispatch of 5 June 2015,
decrees:
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:NOTE
SR 101
BBl 2015 5437

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Contents
1. General Provisions — 4 articles
2. Common Reporting and Due Diligence Standards for Information on Financial Accounts — 10 articles
3. Crypto-Asset Reporting Framework — 6 articles
4. Registration Requirement — 2 articles
5. Requirement to Provide Information — 2 articles
6. Reporting Requirements and Reporting Authorisation — 3 articles
7. Retention Requirement — 1 article
8. Rights and Obligations of Reportable Persons — 2 articles
9. Information Transmitted Automatically from Abroad — 2 articles
10. Organisation and Procedure — 10 articles
11. Suspension and Termination — 1 article
12. Criminal Provisions — 8 articles
13. Final Provisions — 5 articles

:LINK
https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/2016/259/20260101/en/html/fedlex-data-admin-ch-eli-cc-2016-259-20260101-en-html.html
Official text on Fedlex — consolidation of 1 January 2026