Switzerland released an updated list of jurisdictions on 16 September 2024 with which it will exchange Country-by-Country (CbC) reports.
The new list, dated 1 September 2024, includes 93 jurisdictions and provides details on each jurisdiction’s effective date of exchange and whether the exchange is reciprocal or non-reciprocal.
The countries in the new list are: South Africa, Albania, Germany, Andorra, Anguilla, Saudi Arabia, Argentina, Aruba, Australia, Austria, Azerbaijan, Bahamas, Bahrain, Barbados, Belize, Belgium, Bermuda, Brazil, Bulgaria, Canada, Chile, China, Cyprus, Colombia, Costa Rica, Croatia, Curaçao, Denmark, United Arab Emirates, Spain, Estonia, Finland, France, Gibraltar, Greece, Guernesey, Hong Kong, Hungary, Faroe Islands, Isle of Man, Cayman Islands, Turks and Caicos Islands, British Virgin Islands, Indonesia, Ireland, Iceland, Israel, Italy, Japan, Jersey, Kazakhstan, Kenya, Latvia, Liberia, Liechtenstein, Lithuania, Luxembourg, Macao, Malaysia, Maldives, Malta, Maurice, Mexico, Monaco, Montserrat, Nigeria, Norway, New Zealand, Oman, Pakistan, Panama, Netherlands, Peru, Poland, Portugal, Qatar, Republic of Korea, Romania, United Kingdom, Russia, San Marino, Seychelles, Singapore, Slovak Republic, Slovenia, Sweden, Czech Republic, Thailand, Tunisia, Turkey, Ukraine, and Uruguay.
Starting 1 January 2024, Switzerland will exchange CbC reports with Ukraine and Albania for fiscal year reporting.
