In 2026, Switzerland exchanged information on financial accounts with 113 countries under the automatic exchange of information (AEOI). Georgia, Moldova and Ukraine have been added. Once again this year, there was no exchange with Russia.

Around 9,000 reporting financial institutions, such as banks, trusts and insurance companies, collected the data. Switzerland sent information on around 4 million accounts to its partner states and received roughly the same number in return.

What is transmitted?

• Name, address, country of residence and tax identification number

• The reporting financial institution

• Account balance and capital income

What this means for you

The cantonal tax authorities use this data to check whether foreign accounts have been correctly declared in tax returns. If you live in Switzerland and have an account abroad, your canton can cross-check this automatically. The AEOI has applied in Switzerland since 1 January 2017. You should therefore declare all foreign accounts and the income they generate in full.

We check this for you

When preparing your tax return, LIBERTAS shows you which accounts and income you need to declare. Share all your accounts in Switzerland and abroad with us, and we will enter them correctly in your tax return.

Source: Swiss Federal Tax Administration (FTA), press release of 15 October 2026.