Automatic Exchange of Information

Information and documents concerning the automatic exchange of information (AEol).

In Switzerland, the federal law on the automatic exchange of information entered into force on 1 January 2017 (AEoI law). The AEoI law implements the Common Reporting Standard (CRS) of the OECD, which has become the global standard regarding the automatic exchange of information on tax matters. Approximatively 100 countries have already committed to implementing the CRS.

 

Under the AEol, Bank CIC, as a reporting financial institution of a participating country, is required to report all reportable accounts to the Federal Tax Administration (FTA) on a yearly basis. The FTA forwards these data to the tax authorities of the partner jurisdictions.

Documents

Individuals

  • Authorization to disclose data to the IRS
    DE | FR | IT | EN
  • CRS and FATCA Self-Certification for Individuals
    DE | FR | IT | EN
  • Guidance Note to CRS and FATCA Self-Certification for Individuals
    DE | FR | IT | EN
  • Information sheet Automatic Exchange of Information (AEoI)
    DE | FR | IT | EN

Legal Entities

  • CRS and FATCA Self-Certification for Legal Entities
    DE | FR | IT | EN
  • CRS and FATCA Self-Certification for Controlling Persons
    DE | FR | IT | EN
  • FATCA Self-Certification for Equity Owner and Debt Holder
    DE | FR | IT | EN
  • FATCA Owner Reporting Statement
    DE | FR | IT | EN
  • Guidance Note to CRS and FATCA Self-Certification for Legal Entities
    DE | FR | IT | EN
  • Guidance Note to CRS and FATCA Self-Certification for Controlling Persons
    DE | FR | IT | EN
  • Guidelines on the FATCA Owner Reporting Statement
    DE | FR | IT | EN
  • Guidance Note to the FATCA Self-Certification for Equity Owner and Debt Holder
    DE | FR | IT | EN

IRS Forms and Instructions