AEOI Qualification Committee

The AEOI Qualification Committee was established on 1 December 2016. It is led by the Swiss Federal Tax Administration FTA and the State Secretariat for International Financial Matters SIF.

Also involved are the following associations:

  • Swiss Bankers Association SBA
  • Swiss Insurance Association SIA
  • Swiss Funds & Asset Management Association SFAMA
  • SwissHoldings
  • Swiss Association of Asset Managers SAAM
  • SIX Group
  • Treuhand Suisse
  • Swiss Association of Trust Companies (SATC)
  • Society of Trust and Estate Practitioners  (STEP)

Experts of other offices or associations will be invited as required. The Qualification Committee is intended to serve cooperation between the representatives involved. It deals with questions arising from the implementation of the AEOI in Switzerland. Switzerland is not autonomous when it comes to the interpretation of the AEOI, however; the requirements set out in the global AEOI Standard developed by the OECD prevail.

An up-to-date list of questions and answers (Q&A) approved by the Qualification Committee is available under Questions & Answers (only available in German, French and Italian).


Last modification 24.05.2024

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Message to the AEOI Qualification Committee (German)

Eidg. Steuerverwaltung ESTV
Hauptabteilung DVS
Team AIA
Eigerstrasse 65
3003 Bern

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