Published on 1 October 2026

Automatic exchange of information in tax matters

The agreement on the automatic exchange of information (AEOI Agreement) between Switzerland and the EU helps to combat cross-border tax evasion. It has been in force since 2017 and applies to all EU member states. The agreement implements the global AEOI standard of the Organisation for Economic Co-operation and Development (OECD).

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In 2004, Switzerland and the EU concluded a taxation of savings income agreement as part of the Bilaterals II agreements aiming at combating cross-border tax evasion. This was replaced by the amending protocol of 27 May 2015 and was from then on called ‘Agreement between the European Union and the Swiss Confederation on the automatic exchange of financial account information to improve international tax compliance’, in short: the AEOI agreement. The agreement implements the OECD's global AEOI standard between Switzerland and the EU. Within this framework, Switzerland and all EU member states have been collecting account data since 2017 and exchanging it since 2018. Following an update to the OECD’s global standard in 2023, the AEOI Agreement must also be amended. The amending protocol of 20 October 2025 brings it into line with the revised OECD standard, which Switzerland has been applying since 2026.

By implementing the AEOI standard, Switzerland and the EU are making an important contribution to tax compliance and transparency. With the same aim in mind, Switzerland and the EU have also agreed on mutual administrative assistance in the recovery of tax claims relating to VAT in the amending protocol to the AEOI agreement.

The Federal Council submitted the dispatch on the approval of the AEOI amending protocol on 24 June 2026. The provisions concerning the automatic exchange of information in accordance with the OECD standard have been applied provisionally since 1 January 2026. The new provisions on mutual administrative assistance for the recovery of VAT claims are not affected by this.

Timeline

Since 2026

  • Provisional application of the amending protocol (limited to provisions relating to the AEOI concerning the revised OECD standard)

2025

  • Signing of the amending protocol to the AEOI Agreement (20.10.2025)

Since 2018

  • Exchange of financial account information under the AEOI Agreement

2017

  • Entry into force of the AEOI Agreement (01.01.2017)

2016

  • Approval by Parliament (17.06.2016)

2015

  • Signing of the amending protocol to the taxation of savings income agreement (27.05.2015)

2005

  • Entry into force of the taxation of savings income agreement (01.07.2005)

2004

  • Approval by Parliament (17.12.2004)
  • Signing of the taxation of savings income agreement (under Bilaterals II) (26.10.2004)

Documents

Contact

Europe Division
State Secretariat STS-FDFA
Federal Palace East
3003 Bern