![AEOIA](https://cdn.slatesource.com/5/6/f/56f8bcd2-55f5-448f-944a-97d0664254f8.webp)

# AEOIA

- [Made in Slatesource](https://slatesource.com/@steph/aeoia)
- By [Steph](https://slatesource.com/@steph)
- Created on Aug 13, 2026

## AEOIA

SR 653.1 — Federal Act of 18 December 2015 on the International Automatic Exchange of Information in Tax Matters (AEOIA).

[fedlex.data.admin.ch](https://fedlex.data.admin.ch/eli/cc/2016/259?utm_source=slatesource)

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.

[fedlex.data.admin.ch](https://fedlex.data.admin.ch/eli/cc/2016/259?utm_source=slatesource)

## 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:

SR 101 BBl 2015 5437

## 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

[Official text on Fedlex — consolidation of 1 January 2026](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?utm_source=slatesource)