瑞士政府已開始就將其與美國的金融帳戶資訊交換協議更改為互惠模式展開公眾諮詢。迄今為止，根據 2014 年簽署的實施美國《海外帳戶稅收合規法案》（FATCA）的政府間協議，瑞士銀行一直以純單邊方式向美國當局提供銀行資訊。修訂後的《FATCA》協議於2023年11月進行談判，以實現雙邊資訊交換。瑞士聯邦委員會目前已決定從2027年1月1日起實施此政策，同時，瑞士銀行將不再直接向美國當局揭露帳戶數據，而是向瑞士政府揭露。


SWITZERLAND: New FATCA agreement with US expected to take effect in 2027

The Swiss government has begun a public consultation on changing its financial accounts information exchange agreement with the US to a reciprocal model. Until now, Swiss banks have supplied bank information to the US authorities on a purely unilateral basis, under an intergovernmental agreement signed in 2014 to implement the US Foreign Account Tax Compliance Act (FATCA). A revised FATCA agreement was negotiated in November 2023, enabling bilateral exchange of information. The Swiss Federal Council has now decided to go ahead with this from 1 January 2027. At the same time, Swiss banks will no longer disclose the account data direct to the US authorities, but instead to the Swiss government.

Sources:

Swiss State Secretariat for International Finance
STEP International News 16 November 2023: Swiss FATCA information exchange agreement with US changes to reciprocal disclosure