Federal Act
on the International Automatic Exchange
of Information in Tax Matters
(AEOIA)

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

of 18 December 2015 (Status as of 1 January 2021)


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Art. 12 Further details on the special due diligence requirements

1 An ac­count with a neg­at­ive bal­ance or value is deemed to be an ac­count with a bal­ance or value equal to zero.

2–4 ...30

30 Re­pealed by No I of the FA of 19 June 2020, with ef­fect from 1 Jan. 2021 (AS 2020 5247; BBl 2019 8135).

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