Published: 24.06.2026
On 24 June 2026, the Swiss Federal Council approved a protocol amending the agreement with the EU on the automatic exchange of financial-account information. Provisions aligning the exchange with the revised OECD standard have applied provisionally since 1 January 2026; the protocol also introduces mutual assistance in collecting VAT claims.
According to the source, financial-account information exchange between Switzerland and the EU is being aligned with the revised OECD standard, which Switzerland has applied since 2026. For people relocating, this means continued and expanded cross-border tax transparency: financial-account data may be exchanged with tax authorities under the applicable rules. It primarily affects new Swiss residents and account holders who retain financial ties with EU countries. It does not directly change migration timelines or entry rights, but it is relevant to anyone moving with assets or accounts in the EU and planning their tax affairs.