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.
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.
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).
III. States with first data exchange for 2019/20
* These partner jurisdictions must implement a Global
Forum action plan on confidentiality and data security. There will be no
reciprocal exchange of data until this action plan has been successfully
implemented. Reporting Swiss financial institutions must nevertheless collect
the relevant data from the time of activation of the AEOI and forward it to the
Federal Tax Administration by the specified deadline. The FTA will transmit
this data to the partner jurisdictions only if they have satisfactorily
implemented their action plan and an updated Global Forum review has confirmed
** These jurisdictions have declared themselves to be
"permanent non-reciprocal jurisdictions", i. e. they will supply
account information to the partner jurisdictions on a permanent basis but will
not receive such data.
*°* As the convention on the mutual
administrative assistance in tax matters will enter into force in 2019 in these
partner jurisdictions, it will be applicable to taxable periods beginning on or
after 1 January 2020. Therefore, the first exchange of information will be
carried out in 2021.
*° Switzerland has signed bilateral agreements with Hong
Kong and Singapore regarding the introduction of the AEOI from 2018/2019. The
agreements are provisionally applied since 1 January 2018.