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14 August 2020 / news

FOB & PW Update – CRS Part III

This document contains general information on various topics regarding the automatic exchange of information and the Common Reporting Standard (CRS) that may be of interest for Swiss and foreign financial institutions (FI) and individuals.

In the overview below we discuss the qualification criteria for reportable financial accounts and the due diligence rules under the Automatic Exchange of Information (AEOI) and the Common Reporting Standard (CRS) in Switzerland.

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For individual, case related information and enquiries, please contact one of our tax and legal specialists from the Swiss FOB & PW team.



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