Switzerland: Updated CRS 2.0 guidance
Key updates to the CRS 2.0 guidance
The Swiss Federal Tax Administration on January 15, 2026, issued an updated version of its common reporting standard (CRS) guidance to reflect the OECD’s revisions to CRS 2.0, which have been incorporated into Switzerland’s legislative framework through the Ordinance on the International Automatic Exchange of Information in Tax Matters (AEOI Ordinance).
Read a February 2026 report prepared by the KPMG member firm in Switzerland