At its meeting on November 26, 2025, the Federal Council approved the amendment to the Ordinance on the International Automatic Exchange of Information in Tax Matters (AEOI Ordinance). The ordinance contains implementing provisions for the amendment of the Federal Act on the International Automatic Exchange of Information in Tax Matters (AEOI Act).
Both decrees are due to come into force on January 1, 2026.
The press release with further information (incl. enclosures) can be downloaded here .
