美國國稅局 (IRS) 已要求瑞士政府提供 45 家瑞士銀行的帳戶信息，這些銀行的客戶拒絕根據美國海外帳戶稅收合規法案 (FATCA) 同意進行信息交換。當瑞士新的 FATCA 實施協議於 2027 年 1 月 1 日生效後，此類請求將不再需要，該協議要求瑞士金融機構在未經客戶同意的情況下自動向瑞士聯邦稅務局提供帳戶資料。
US: Request for client information from 45 Swiss banks
The IRS has requested the Swiss government to supply information on accounts held at 45 Swiss banks where the clients have refused consent for information exchange under the US Foreign Account Tax Compliance Act (FATCA). Such requests will no longer be necessary when Switzerland's new FATCA implementation agreement comes into force on 1 January 2027, requiring Swiss financial institutions to automatically provide account data to the Swiss Federal Tax Administration without clients' consent.
Sources:
Swiss Federal Tax Administration
Swiss Federal Department of Finance
Swiss government (PDF)
STEP International News 16 November 2023: Swiss FATCA information exchange agreement with US changes to reciprocal disclosure