Automatic exchange of information (AEOI)
Under the automatic exchange of financial account information, Swiss financial institutions report data on accounts of clients resident in partner states to the Federal Tax Administration each year, which passes it to those states' tax authorities. The legal basis is the Federal Act on the International Automatic Exchange of Information in Tax Matters (AEOIA). It also covers accounts opened through an independent manager, reported by the custodian bank.
Official source : RS 653.1 (fedlex.admin.ch)
See also
In the directory: Independent asset managers in Geneva · Private banks in Geneva · Family offices in Geneva