Switzerland Gazettes Decree Implementing International Automatic Exchange of Information for Salary Data

The Swiss Federal Gazette Jan. 7 published Federal Decree No. FF 2026 25, on the automatic exchange of information (AEOI) on salary data under international tax treaties. The decree includes measures: 1) requiring employers to submit annual salary data reports to cantonal tax authorities and inform employees about cross-border data sharing; 2) assigning responsibilities to cantonal authorities and the Federal Tax Administration to transmit data according to treaty rules, manage old-age and survivors’ insurance contribution (AHV) number-based identification, operate a secure information system with 20 year retention, and enforce confidentiality requirements; 3) granting employees access and correction rights, and setting ...