Automatic exchange of information AEOI
Here you will find everything you need to know about the automatic exchange of information in tax matters (AEOI): the legal basis, the AEOI online service and the instructions for AEOI data transmission.
Banks, collective investment vehicles and insurance companies collect information on types of investment income and client account balances for the AEOI if the client is resident abroad for tax purposes.
The information is transmitted to the FTA via ePortal. The FTA forwards it to the relevant foreign tax authorities.
AEOI legal basis and publications
Explanations, guidelines, forms for download
Forms AEOI
This page contains the forms for applying for exemption/refund of foreign withholding tax.
AEOI Qualification Committee
Tasks and composition
News
Top-up tax: temporal application and exercise of elections of the administrative guidance of 5 January 2026 on the Side-by-Side Package
The FTA provides information on the effective date of the new safe harbor rules in the context of the minimum taxation of large multinational corporate groups. With regard to the applicable accounting standard for the Simplified ETR Safe Harbor, reference is made to Article 9 paragraphs 2 and 3 of the Minimum Taxation Ordinance (OMinT).
Top-up tax: application of the administrative guidance on Article 9.1 of the Global Anti-Base Erosion Model Rules adopted on 13 January 2025
In the context of the minimum taxation of large multinational corporate groups, the FTA provides information on the application of the administrative guidance on Article 9.1 of the Global Anti-Base Erosion Model Rules adopted on 13 January 2025 in connection with two adopted motions of identical wording. The FTA clarifies that the administrative guidance and the Grace Period Limitation set out therein must be applied pursuant to applicable law and until the Federal Council decides on a possible amendment to the OMinT, and establishes how the declaration for the relevant top-up tax returns is to be made.
Course listings (ICTax)
The Federal Tax Administration has updated the course listings and bonus shares 2025 and 2026.
As English is not one of Switzerland's official languages, only the most important information on the Federal Tax Administration is translated into English. This translation is provided for information purposes only and has no legal force. Please refer to the German, French or Italian original version.
What is AEOI?
On 15 July 2014, the Council of the Organisation for Economic Co-operation and Development (OECD) adopted the new global standard for the international automatic exchange of information in tax matters (AEOI standard). So far, more than 100 countries, including all major financial centres, have committed to adopting this standard, including Switzerland.
Contact
Contact form (German)
Federal Tax Administration FTA
Division for Exchange of Information in Tax Matters
Team AEOI
Eigerstrasse 65
3003 Berne