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15 September 2020 / article

FOB & PW Update – CRS Part IV: Reporting procedure and penalties under the CRS and the AEOI in Switzerland

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 reporting procedure and penalties under the Automatic Exchange of Information (AEOI) and the Common Reporting Standard (CRS) in Switzerland.

Download the pdf-version.


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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