The tax exchange of information agreement (TIEA) between Guernsey and Switzerland has been entered into force on 1 January 2017 through an exchange of notes (EoN). It applies from the same date of its entry into force. The agreement was signed on 26 October 2016 by Switzerland and on 10 November 2016 by Guernsey. The agreement has projected to ensure that Guernsey and Switzerland will be able to start the automatic exchange of financial account information according to the OECD Automatic Exchange of Information Agreement of 2014, base on the Council of Europe – OECD Convention on Mutual Administrative Assistance in Tax Matters (MAA) of 1988.This exchange of information agreement (2014) has been amended by the 2010 protocol and approved by the Guernsey – Switzerland Joint Declaration on Automatic Exchange of Information of 2016.
Related Posts
Austria: Federal Council approves tax treaty protocol with Switzerland
Austria’s Federal Council (Bundesrat) approved the protocol to the 1974 income and capital tax treaty with
Read More
Switzerland: Federal Council amends minimum tax rules to delay OECD guidance
Switzerland’s Federal Council adopted the amendment at its meeting in Bern on 21 October 2026. It implements two
Read More
Switzerland to vote on VAT increase to fund 13th pension
Switzerland's Federal Council on 5 October 2026 recommended that voters approve a 0.4% rise in value added tax (VAT) to
Read More
Switzerland updates CRS partner list to include 116 states
Switzerland’s State Secretariat for International Finance has updated its list of partner states for the automatic
Read More
Finland: Parliament approves amending protocol to tax treaty with Switzerland
Finland’s Parliament has approved the Government Proposal HE 159/2026 vp to ratify the amending protocol to the 1991
Read More
Switzerland: Federal Council extends loss carryforward to ten years starting 2028
Switzerland’s Federal Council enacted the Federal Act on the Extension of Loss Carryforward on 18 September 2026. The
Read More