Vanaf 2018 zal ook de Zwitserse belastingdienst automatisch gegevens gaan uitwisselen over belastingplichtigen in België en andere OESO-landen. De gegevens zullen worden verstrekt over de periode vanaf 2017.
“Switzerland is committed to implement automatic exchange of financial account information in time to commence exchanges in 2018 and is a signatory of the CRS Multilateral Competent Authority Agreement (the “CRS MCAA”) and the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (the “CbC MCAA”), which are both based on Article 6 of the Convention.”
For over a century Switzerland has developed its secure banking system around its commitment to privacy protection. In the recent years, this commitment has come under serious international pressure.
There was for example the purchase by the German tax authorities of bank data stolen by an employee from Credit Suisse and disclosures to US authorities by former UBS banker Bradley Birkenfeld about the bank’s efforts to target US citizens.
The US has made inroads on the Exchange of Information front and Switzerland has declared a willingness to meet or even exceed OECD standards in this area.