On 20 November 2017, the Swiss Federal Tax Administration (FTA) published an information sheet on tax identification numbers for the automatic exchange of information (AIA).
In particular, the FTA points out that under the AIA, the AHV insurance number is considered the tax identification number for natural persons resident in Switzerland and the company identification number (UID) for legal entities or other legal entities resident in Switzerland.
The information sheet and further documents on the AIA are available here.
