Guidelines on the Standard for the Automatic Exchange of Information in Tax Matters – English Translation

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At the beginning of 2021, the Swiss Federal Tax Administration published substantially revised Guidelines on the Standard for the Automatic Exchange of Information in Tax Matters (“AEOI”).

The Swiss Association of Trust Companies has updated its original English translation of these Guidelines to reflect these changes.

This document has been the subject of a thorough review, benefitting from the input of experts in the fiduciary and insurance sectors and has been significantly improved both from a technical and a language point of view. This document is a “must have” and a very useful tool for all English speakers dealing with Swiss AEOI matters.

Please note this English translation has not been approved by the Swiss Federal Tax Administration and is not an official text.

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