Switzerland has revised its list of partner states for the automatic exchange of information on financial accounts, with Curaçao now reciprocal.
Switzerland’s State Secretariat for International Finance has updated its list of partner states for the automatic exchange of information on financial accounts under the OECD Common Reporting Standard (CRS). Curaçao’s status has changed from temporarily non-reciprocal to reciprocal.
The list was published on 8 October 2026.
Reciprocal status means CRS information is received from and sent to the country concerned. For a non-reciprocal country, information is only received from it. Switzerland will send information to such a country only once it meets certain requirements.
Switzerland now has 116 listed CRS partner states, although exchange with Russia is currently suspended.
The global standard for the automatic exchange of information on financial accounts (AEOI) aims to increase tax transparency and prevent cross-border tax evasion. It provides for the mutual exchange of financial account information between states and territories that have agreed to it. Besides Switzerland, more than 100 states and territories, including all major financial centres, have adopted the standard.
Switzerland usually implements the AEOI under the Multilateral Competent Authority Agreement on the Automatic Exchange of Financial Account Information (MCAA). With the EU, it is implemented through a bilateral international treaty. The legal basis entered into force on 1 January 2017, and the Federal Tax Administration is responsible for implementation.
The Swiss list of partner states is regularly updated and has priority over the OECD list of activated bilateral exchange relationships.
