The Federal Tax Administration (FTA) recalls that within the framework of the International Automated Exchange of Information in Tax Matters (AIA), separate tax identification numbers apply to natural and legal persons resident in Switzerland and to other legal entities.
The AHV insurance number is decisive for natural persons resident in Switzerland (e.g. all private individuals). The Company Identification Number (UID) is decisive for legal entities (e.g. public limited companies) and other legal entities domiciled in Switzerland.
The publication and the information sheet are available here.
