States that exchange Data with Switzerland through AIA (as of the 31th Decembre 2018)
I. States with first data exchange for 2017
Aland, Australia, Austria, Azores, Belgium, Bulgaria, Canada, Canary Islands, Croatia, Czech Republic, Denmark, Estonia, Finland, France, French Guiana, Germany, Gibraltar, Greece Guadeloupe, Guernsey, Iceland, Ireland, Isle of Man, Italy, Hungary, Japan, Jersey, Latvia, Lithuania, Luxembourg, Madeira, Malta, Martinique, Mayotte, the Netherlands, Norway, Poland Portugal, Réunion, Romania, Sint Maarten, Sweden, Slovakia, Slovenia, Spain, South Korea, United Kingdom, Cyprus.
Data exchange with Bulgaria and Romania is currently suspended (as of Jan. 1, 2021) because these countries do not meet or do not comply with the confidentiality/data security requirements.
For the United Kingdom, the AEOI will be implemented from January 1, 2021 (withdrawal from the EU) on the basis of the multilateral AEOI agreements.
II. States with first data exchange for 2018
Andorra, Argentina, Barbados, Bermuda, Brasilia, British Virgin Islands, Cayman Islands, Chile, Faereo Islands, Greenland, India, Israel, Mauritius, Mexico, Monaco, New Zealand, San Marino, Seychelles, Singapore, South Africa, Turkus and Caicos Islands, Uruguay, Aruba, Belize, China, Colombia, Cook Islands, Costa Rica, Curacao, Hong Kong, Indonesia, Liechtenstein, Malaysia, Montserrat, Russia, Saudi Arabia, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines.
* Switzerland implements AEOI with Hong Kong and Singapore on the basis of specific bilateral agreements.
III. States with first data exchange for 2019
Anguilla**, Antigua und Barbuda°*, Aruba°°,Bahamas**, Bahrain**, Katar** - °*, Kuwait*°*, Marschallinseln*, Nauru**, Panama°°, Vereinigte Arabische Emirate**, Überseegemeinden der Niederlande (Bonaire, Saint Eustatius, Saba).
°* Da das Amtshilfeübereinkommen für diese Staaten erst im Laufe des Jahres 2019 in Kraft treten wird, ist es nur auf Steuerperioden anwendbar, die am 1. Januar 2020 oder nach diesem Zeitpunkt beginnen. Der erste Datenaustausch wird somit erst 2021 durchgeführt werden.
IV. countries with first data exchange for 2020
Azerbaijan, Dominica°°, Ghana°°, Lebanon°°, Macao°°, Pakistan, Samoa°°, Vanuatu**
V. States with first data exchange for 2021
Albania°°, Brunei Darassalam°°, Nigeria°°, Peru, Turkey
** These states and territories have declared themselves as "permanent non-reciprocal jurisdictions". That is, they will provide account information to partner states but will not receive data.
°° These partner states must implement a Global Forum action plan on confidentiality and data security. As long as this action plan is not successfully implemented, no reciprocal data exchange will take place. Reporting Swiss financial institutions must nevertheless collect the relevant data from the moment the AEOI is activated and forward it to the Swiss Federal Tax Administration within the specified period. The latter will only transmit this data to the partner states if they will have implemented their action plan in a satisfactory manner and an updated audit of the Global Forum will confirm this.