On 6 July 2017, the Federal Tax Administration (FTA) published a draft technical guidance document on the standard for the automatic exchange of information on financial accounts (AIA).
The guideline is currently only published as a draft and only in the German version. It is not legally binding in its current version. A definitive version is expected to be published with the release of the data transmission.
The draft guidance describes and specifies the processes and procedures that arise at Swiss financial institutions (FIs) and the FTA with regard to the technical implementation of AIA and is aimed at Swiss FIs that report. In particular, it regulates the registration and delivery of AIA data to the FTA.
The draft technical guidance document on the standard for the automatic exchange of information on financial accounts (AIA) is available here
