- Switzerland and the EU are updating their AEOI agreement to align with the revised OECD standard, effective from 2026.
- The amendment introduces mutual administrative assistance for collecting VAT tax claims, with limits on requests based on minimum claim amounts.
- States can retain a lump sum to cover their administrative expenses.
- The parties will review the possibility of extending assistance to other tax claims within four years, with no predetermined outcome.
- The consultation runs until February 6, 2026; technical changes will be applied provisionally from January 1, 2026, but new VAT collection provisions are excluded from this early application.
Source: en.taxlawblog.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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