CRS Reporting: Scope of Switzerland’s EU agreement
The scope of the EU agreement is determined in art. 11 of the change log of the bilateral agreement on the taxation of savings income between Switzerland and the EU.
Art. 11 Territorial Validity
The agreement applies for the regions of the member states where the agreement of the European Union (EUV) as well as the agrrement on the procedures of the European Union (AEUV) apply, depending on these agreements on the one hand but also to Switzerland on the other hand.
This means that the Agreement on the Automatic Exchange of information (AIA) applies to all 28 member states as well as the Åland Islands, French Guyana, Gibraltar, Guadeloupe, the Canary Islands, Madeira, Martinique, Mayotte, Islands of Réunion and Saint Martin (confirmed by EU). This information is going to be added to the chart showing Switzerland's partner states with a corresponding footnote shown on SIF's website.
SIF is publishing this information within the next few days on SIF's website.