Since 1991 there has been an extensive information exchange between Finland, Norway, Sweden, Iceland and Denmark. The automatic information exchange between these countries covers more than the global standard requires.
After 2005 all EU-States except Belgium, Luxembourg and Austria enforced an automatic information exchange for parts of revenue. This was done together with Anguilla, Aruba, British Virgin Islands, Guernsey, Isle of Man, Caiman Islands and Montserrat.
On 26th May 2015, Switzerland and the EU signed an agreement to enforce the global standards of the AIA in tax matters. With the approval by the Swiss National Council on 8th December 2015 and the approval by the EU-states, the automatic information exchange with the EU-countries will come into force. As of 1st January 2018, information will be exchanged between the named countries (among others bank, insurance and company data).
Switzerland and the EU-states will collect data starting from 2017 and exchange it from 2018 after the required legal basis has been established.
For some countries the Swiss tax authorities will be able to collect data up to 10 preceding years. This is a result of agreements on double taxation agreements with administrative assistance, which were signed long before in 2011.
The Federal Department of Finance (FDF) has initiated the consultation on introducing the AEOI in tax matters with a number of other countries. The AEOI with these countries should be enforced on 1st January 2018, so that data can begin to be exchanged in 2019.