Switzerland’s State Secretariat for International Finance updated its AEOI jurisdiction list on 21 September 2026, with Romania moved to reciprocal status under the CRS MCAA and the bilateral agreement with the European Union.
Switzerland’s State Secretariat for International Finance updated its list of jurisdictions for the automatic exchange of financial account information on 21 September 2026, with Romania moved from temporarily non-reciprocal to reciprocal status.
The change applies to exchanges under the CRS MCAA and Switzerland’s bilateral automatic exchange agreement with the European Union.
Switzerland generally implements the automatic exchange of information (AEOI) through the Multilateral Competent Authority Agreement on the Automatic Exchange of Financial Account Information (MCAA). A bilateral international treaty provides the legal basis for AEOI between Switzerland and the European Union.
The AEOI framework is intended to increase tax transparency and help prevent cross-border tax evasion through the mutual exchange of financial account information between participating states and territories.
The legal basis for the AEOI entered into force on 1 January 2017, with the Federal Tax Administration (FTA) responsible for its implementation.
The Swiss authorities stated that their AEOI partner list is regularly updated and takes priority over the corresponding list published by the OECD.
