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CRS
Financial innovations push for a review of OECD’s CRS The Organization for Economic Co-operation and Development (OECD) has announced that the Common Reporting Standard (CRS) for the automatic exchange of account information (AEOI) will be revised and possibly improved in an upcoming consultation. The current system prescribes the collection of information on foreign tax resident’s...
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Optional delay for DAC6 reporting The European Commission proposal of 8 May 2020 for a new directive amending Directive 2011/16 / EU aims to postpone certain deadlines for reporting and exchanging information on tax matters due to the crisis related to COVID-19. Negotiations in the Council have progressed rapidly in recent weeks and a compromise...
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    The Department for International Tax Cooperation (DITC) advises industry of the following: CRS COMPLIANCE FORM As of Wednesday, 15 April the DITC is providing industry with the advance release of its new CRS Compliance Form. Whilst the 2020 deadline for submission of this form is 31 December 2020, the DITC is aware that...
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Bern, 20.11.2019 – During its meeting on 20 November 2019, the Federal Council adopted the dispatch on amending the Federal Act on the International Automatic Exchange of Information in Tax Matters (AEOIA). The aim of the proposal is to implement the recommendations of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum). Switzerland...
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During its meeting on 20 September 2019, the Federal Council decided to immediately suspend the automatic exchange of financial account information (AEOI) with Bulgaria due to a problem with the country’s data security. The systems and databases of Swiss tax administrations and financial institutions are not affected by this incident. The first automatic exchange on...
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