The Swiss State Secretariat for International Finance (SIF) released an updated list of jurisdictions participating in the automatic exchange of information (AEOI) on financial accounts on 17 December 2024.
Recent updates include a change in Belize’s status from non-reciprocal to reciprocal.
In a reciprocal arrangement, Common Reporting Standard (CRS) information is both sent to and received from the country. In contrast, a non-reciprocal arrangement means CRS information is only received from the country, with outgoing information provided only if specific criteria are met.