Key abbreviations and further sources of Information on AEOI.
Below you can find the most important abbreviations and explanations of AEOI specific terms.
| Abbreviation | Explanation |
|---|---|
| AEOI | Automatic Exchange of Information |
| AIA-Country | A country, which participates in the AEOI and has concluded AEOI treaties with other countries |
| CRS | Common Reporting Standard |
| SFTA | Swiss Federal Tax Authority |
| Tax Residence | Country where you are subject to unlimited tax liability |
TIN |
Tax Identification Number |
| Description | Institution | Link |
|---|---|---|
| List of AEOI agreements with Switzerland | State Secretariat for International Financial Matters SIF | Visit website |
| OECD standard for the automatic exchange of information on financial accounts | OECD | Visit website |
| Overview of all countries participating in the AEOI | OECD | Visit website |
| TIN definitions by country | OECD | Visit website |
| Tax residence definitions by country | OECD | Visit website |
| Website on the automatic exchange of information | Swissbanking | Visit website |
| Explanatory video on the automatic exchange of information | State Secretariat for International Financial Matters SIF | Watch video |
Last updated: January 2018