Summary
The Federal Tax Administration (FTA) revised its guidance on the standard for automatic exchange of information in tax matters (AEI) on January 15, 2026. The updated guidance regulates the automatic exchange of financial account information between tax authorities. This measure strengthens international tax transparency and contributes to combating tax evasion. The revision takes into account current developments in international taxation.
Persons
- Federal Tax Administration (FTA)
Topics
- Automatic Exchange of Information (AEI)
- International Tax Transparency
- Financial Account Regulation
- Tax Administration
Detailed Summary
The FTA has published revised guidance on the standard for automatic exchange of information in tax matters. This guidance specifies the requirements for the automatic exchange of financial account information between national tax authorities and international partners.
The AEI standard forms a central pillar of international tax transparency and enables authorities to systematically exchange information about financial accounts. This serves to detect and combat tax evasion at an early stage as well as to secure tax revenues.
The revised guidance provides financial institutions, tax authorities, and other affected actors with clear operational requirements and interpretation guidance for the correct implementation of AEI requirements.
Key Points
- The FTA has updated its guidance on automatic exchange of information
- The AEI standard regulates the exchange of financial account information between tax authorities
- The revision strengthens international tax transparency
- Financial institutions receive concrete operational requirements for implementation
Stakeholders & Affected Parties
- Affected: Financial institutions, tax authorities, account holders
- Benefit: Tax administrations (improved control), states (higher tax revenues)
- Lose: Persons with tax evasion intentions, non-compliant financial institutions
Opportunities & Risks
| Opportunities | Risks |
|---|---|
| Increased tax fairness | Data protection concerns |
| Better combating of tax evasion | Compliance costs for institutions |
| Harmonization of international standards | Administrative burden |
| Increased tax revenues | Possible competitive disadvantages |
Action Relevance
Financial institutions should analyze the revised guidance promptly and adapt their processes accordingly. Tax authorities should train their teams and observe implementation deadlines. Decision-makers should integrate compliance requirements into their risk strategies.
Quality Assurance & Fact-Checking
- [x] Central statements verified
- [x] Publication date confirmed (January 15, 2026): 15.01.2026
- [x] Source verified as official communication from Swiss government
- [x] No unverified data included
Additional Research
- OECD Common Reporting Standard (CRS): International standard for automatic exchange of information
- Swiss Tax Administration: Official information on AEI implementation
- Federal Office of Justice: Legal foundations and international agreements
Source Directory
Primary Source:
Revised Guidance on Automatic Exchange of Information (AEI) – News Service Federal Government
https://www.news.admin.ch/de/newnsb/gnSMTaeVZOKR87ilU1Itg
Verification Status: ✓ Facts checked on January 15, 2026
This text was created with the support of Claude.
Editorial responsibility: clarus.news | Fact-checking: January 15, 2026