• Guernsey and Switzerland Sign Joint Declaration on Automatic Exchange of Information

    21-01-2016

    On 15 January 2016, Switzerland and Guernsey signed a joint declaration on the introduction of the automatic exchange of information (AEOI) in tax matters on a reciprocal basis.

    Identical declarations have been signed with Switzerland by Jersey and the Isle of Man. The declaration reflects the firm commitment by the Swiss and the governments of the Crown Dependencies to the collection and exchange of information in tax matters in accordance with the global AEOI standard (“the Common Reporting Standard”).

    The first exchange of information between Guernsey and Switzerland on a reciprocal basis will occur in 2018. The declaration specifies that each jurisdiction is satisfied with the confidentiality rules provided for in the other jurisdiction with regard to tax.

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