ШВЕЙЦАРСКИЕ БАНКИ НАЧИНАЮТ СБОР ИНФОРМАЦИИ ОБ ИНОСТРАННЫХ НАЛОГОПЛАТЕЛЬЩИКАХ

1 января 2018 года вступают в силу ряд соглашений Швейцарии об автоматическом обмене информацией (AEoI) по вопросам налогообложения, заключенных с другими юрисдикциями.

Обмен соответствующей информацией будет осуществляться в соответствии с Единым стандартом отчетности (CRS) ОЭСР, предусматривающим возможность автоматического обмена информацией между теми территориями, которые согласились обмениваться информацией в автоматическом режиме.

Швейцария начнет обмениваться такой информацией уже в этом году применительно к данным о счетах, собранных для некоторых партнеров по ранее подписанным соглашениям: Австралии, Канады, государств Европейского Союза, островов Гернси и Джерси, острова Мэн, Исландии, Японии, Норвегии и Южной Кореи.

ШВЕЙЦАРИЯ НАЧНЕТ ОБМЕН ИНФОРМАЦИЕЙ С РФ В 2019 ЗА ПЕРИОД НАЧИНАЯ С 2018

Вчера 21 декабря 2017 г. появились обновления на портале ОЭСР в разделе об имплементации механизма автоматического обмена банковской и иной финансовой информацией. Из них видно, что с последнего обновления Россия активировала каналы автоматического обмена информацией по банковским счетам с 55 странам, причем со многими, включая Лихтенштейн, Маврикий, Новую Зеландию, Великобританию, в обмен попадет уже 2017 год, то есть первый обмен информацией по этому году странами будет произведен до сентября 2018 года. Со Швейцарией обмен начнется за периоды начиная с 2018 года. Довольно неприятный сюрприз для владельцев незадекларированных счетов и нераскрытых по КИК пассивных компаний со счетами в банках этих стран.

АВТОМАТИЧЕСКОМУ ОБМЕНУ НАЛОГОВОЙ ИНФОРМАЦИЕЙ МЕЖДУ ШВЕЙЦАРИЕЙ И РОССИЕЙ БЫТЬ !

Сегодня на своем заседании 16 июня 2017 года Федеральный совет Швейцарии (Правительство Швейцарии) принял решение о введении автоматического обмена информацией финансового счета (AEOI) с 41 страной и территориями. Его реализация запланирована на 2018 год, а первые комплекты данных должны быть обменены в 2019 году.

В утвержденном списке стран, в том числе числиться и Россия.

Данное решение получило широкое одобрение со стороны заинтересованных сторон, которые высказали свое мнение в ходе консультаций. В конкретных условиях AEOI будет реализовываться с каждым отдельным государством или территорией посредством определенного федерального указа в рамках принятого данного официального решения. Обмен информацией сам по себе будет осуществляться на основе Многостороннего соглашения компетентного органа об автоматическом обмене информацией финансового счета (MCAA), который, в свою очередь, основывается на международном стандарте обмена информацией, разработанном Организацией экономического сотрудничества, Эксплуатации и развития (ОЭСР).

AUTOMATIC EXCHANGE OF INFORMATION: A CHALLENGE TO COMPETITIVENESS

For several years now, establishing clients' tax residence and providing the documentation needed for them to fulfil their tax obligations in their country of origin has been part of the service offered by banks in Switzerland.

Automatic Exchange of Information (AEoI), the system that came into force in Switzerland on 1 January 2017 for clients from European Union countries, merely represents the end of a process that began in 2005 with the European directive on the taxation of savings.

AUTOMATIC EXCHANGES SIGNED WITH BRASIL, MEXICO AND URUGUAY

Switzerland has signed declarations to exchange tax information automatically with Brasil, Mexico and Uruguay and Mexico in coming years, but the deals must still go before Swiss parliament for approval.

Under the declarations, banking information would be collected from 2018 and exchanged by 2019, the State Secretariat for International Financial Matters (SIF) said. Brasil, Mexico and Uruguay all meet the requirements for guaranteeing confidentiality of data transmitted, according to SIF.

Only two months ago, Switzerland ratified an agreement to fall in line with international co-operation on tax matters. That came under a deal approved by parliament at the end of last year.

ШВЕЙЦАРИЯ И АРГЕНТИНА НАЧНУТ ОБМЕНИВАТЬ НАЛОГОВОЙ ИНФОРМАЦИЕЙ

Швейцария и Аргентина подписали совместную декларацию о введении автоматического обмена налоговой информацией.

Соглашение было подписано 16 ноября 2016 года. Обе страны намерены начать сбор данных в 2018 году, а первые обмены провести в 2019 году. Реализация соглашений будет базироваться на основе компетентного многостороннего соглашения об автоматическом обмене финансовой информацией о счетах.
Федеральный совет Швейцарии отметил, что соглашение подтверждает приверженность международного сообщества Швейцарии внедрению стандарта AEOI. Он пояснил, что Аргентина "отвечает, в частности, высоким требованиям с точки зрения соблюдения принципа сохранения конфиденциальности полученных данных, которые являются предпосылкой для введения ОАЭИ."

Федеральный департамент финансов Швейцарии в настоящее время проведет консультации по соглашению, после чего соответствующие федеральные указы будут представлены парламенту на утверждение.

Обращайтесь по вопросам частного банковского обслуживания (private banking), управления состоянием (wealth management) и за консультациями по вопросам защиты активов.
Благодаря многолетним деловым контактам с руководителями и собственниками ряда швейцарских банков, банковскими юристами и налоговыми консультантами я предоставляю экспертизу по вопросам любой степени сложности и путям реализации деловых и личных интересов прежде всего в Швейцарии. Вы можете связаться со мной по Skype - volkov71 или email: swissbankinginfo@bluewin.ch

ШВЕЙЦАРСКИЙ ВЗГЛЯД. ДИСКРЕЦИОННЫЙ ТРАСТ – ПОСЛЕДНИЙ ВЫХОД ПЕРЕД ВВЕДЕНИЕМ СИСТЕМЫ АВТОМАТИЧЕСКОГО ОБМЕНА ИНФОРМАЦИЕЙ?

Введение

Целью данной статьи рассмотреть вопрос, могут ли дискреционные трасты в уже недалекие времена автоматического обмена налоговой информацией (AEOI) служить средством для сохранения своих банковских активов и доходов в секретности от налоговых органов.

Что касается юрисдикций, которые присоединились к «Единому Стандарту Отчетности» (Common Reporting Standard - CRS) другое название которого: «Стандарт автоматического обмена информацией о финансовых счетах» (Standard for Automatic Exchange of Financial Account Information - AEOI) и имплементировали его положения в законодательство ответ является строго отрицательным. Принятые такими странами процедуры идентификации и другие, далеко идущие обязательства в плане отчетности делают практически невозможным налоговым резидентам таких юрисдикций поддерживать конфиденциальность и скрывать получаемый доход и свои финансовые активы.

Тем не менее, различные интерпретации и реализация на месте (в конкретной юрисдикцией) правил по борьбе с отмыванием денег и политики Знай своего клиента (AML/KYC) могут еще оставить место для маленьких лазеек.

SWISS PARLAMENT AGREES TAX DATA ACCORD WITH EU

The Swiss parliament has approved accords with the European Union and Australia for the automatic exchange of tax information. They are based on international standards and should become operational in 2018.

Following a final debate on Tuesday, the House of Representative followed the Senate in approving two separate agreements despite opposition by the conservative right Swiss People’s Party.

Supporters said Switzerland should become a model for transparent financial centres around the world and combat tax evasion.

Opponents, meanwhile, called for additional conditions to prevent Switzerland from being handicapped against competitors such as Britain, the United States, Hong Kong and Singapore.

They wanted to exclude tax data exchange with several European countries – Greece, Bulgaria, Croatia, Romania and Estonia – for legal reasons.

The proposal was roundly rejected and centre-right Radical Party member Christian Lüscher warned against trying to set exceptions.

“The last country to try to do so is Panama. It is obvious that it did not really succeed and I don’t think there are too many people in our country who would like Switzerland to get the same treatment at an international level like Panama has done recently,” he declared.

Finance Minister Ueli Maurer called on parliament to agree the accords in an effort to create legal security.

He said Switzerland had little choice but to follow suit, but he pledged to implement the accords judiciously.

Using a comparison from the world of football, he added: “It is important who plays best under the new rules. Looking at Switzerland, we can see that we have excellent preconditions. A currency of our own, high political stability as well as a strong and diversified economy.”

The government is preparing similar agreements with Japan, Canada, South Korea as well as Norway, Iceland and the three British islands, Guernsey, Jersey and Man.

Federal Council initiates consultation on Ordinance on International Automatic Exchange of Information in Tax Matters

Bern, 18.05.2016 - Today, the Federal Council initiated the consultation on the Ordinance on the International Automatic Exchange of Information in Tax Matters. The consultation will last until 9 September 2016.

The ordinance contains the Federal Council's implementing provisions for the Federal Act on the International Automatic Exchange of Information in Tax Matters (AEOI Act). The ordinance mentions in particular other non-reporting financial institutions and exempt accounts, and regulates details with regard to the reporting and due diligence requirements for reporting Swiss financial institutions. Aside from the implementing provisions for the AEOI Act, the ordinance contains other provisions that are required to implement the automatic exchange of information. They also include implementing provisions on the tasks of the Federal Tax Administration (FTA), on the information system and in the Annex the applicable alternative provisions of the OECD commentary on the Common Standard on Reporting and Due Diligence for Financial Account Information.

On 15 July 2014, the OECD Council adopted the new global standard for the international automatic exchange of information in tax matters (AEOI standard). It provides that certain financial institutions, collective investment vehicles and insurance companies collect financial information on their clients, so long as they are resident abroad for tax purposes. This information covers all types of investment income and account balances. As a rule, this information is automatically transmitted once a year to the tax authority, which transmits the data for the client to the respective tax authority abroad. This transparency seeks to prevent tax bases from being hidden from the tax authorities abroad.

With regard to the introduction of the AEOI standard, the Federal Assembly adopted the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (administrative assistance convention) and the Multilateral Competent Authority Agreement (MCAA), together with the AEOI Act, on 18 December 2015. The legal foundations for the AEOI were thus established. The AEOI must be activated bilaterally so that it can be introduced with a partner state. To date, Switzerland has signed an agreement on the introduction of the AEOI with the EU, as well as joint declarations on the basis of the MCAA with a number of other countries and territories.

Switzerland signs joint statement on introduction of AEOI with Japan and initiates consultation

Bern, 29.01.2016 - Switzerland has signed a joint statement on the introduction of the automatic exchange of information (AEOI) in tax matters on a reciprocal basis with Japan, a key economic partner. Switzerland and Japan intend to start collecting data in accordance with the global AEOI standard in 2017 and first transmit data in 2018, after the necessary legal basis has been created in both countries.

Japan fits the profile of the states with which the Federal Council wishes to introduce the AEOI. Because of the good economic and political relations with Switzerland, the transparent voluntary disclosure programmes for taxes, the appropriate level of confidentiality and data protection for the specific tax matters and the discussion on market access within the framework of the financial dialogue already established, Japan meets the criteria set by the Federal Council in the negotiation mandates of 8 October 2014. Switzerland has already signed a joint statement of this nature with several countries. An agreement on the introduction of the AEOI has been concluded with the EU.

From a legal viewpoint, the automatic exchange of information will be implemented based on the Multilateral Competent Authority Agreement on the Automatic Exchange of Financial Account Information (MCAA). The MCAA is based on the international standard for the exchange of information developed by the OECD. To date, almost 100 states have undertaken to adopt the standard and to start exchanging information on this basis for the first time in 2017 or 2018.

The planned introduction of the AEOI with Japan in 2017, with exchanges starting in 2018, will generally help to strengthen Switzerland's position internationally. Moreover, Switzerland will be able to step up its tax cooperation with a key G20 member by introducing the AEOI with Japan.

Switzerland signs declarations on introduction of AEOI with more countries and initiates consultation

Bern, 20.01.2016 - Switzerland has signed joint declarations on the introduction of the automatic exchange of information (AEOI) in tax matters on a reciprocal basis with the British crown dependencies of Jersey, Guernsey and the Isle of Man, as well as with Iceland and Norway. Switzerland and these countries intend to start collecting data in accordance with the global AEOI standard in 2017 and to start transmitting data in 2018, after the necessary legal basis has been created in the various countries.

The joint declarations signed by Switzerland and these countries meet the criteria set by the Federal Council in the negotiation mandates of 8 October 2014. Aside from the EU and the United States, the negotiations initially concern countries with which there are close economic ties and which provide their taxpayers with sufficient scope for regularisation. Switzerland has already signed a joint declaration of this nature with Australia. In addition, an agreement on the introduction of the AEOI has already been concluded with the EU.

From a legal viewpoint, the AEOI will be implemented based on the Multilateral Competent Authority Agreement on the Automatic Exchange of Financial Account Information (MCAA). The MCAA is based on the international standard for the exchange of information developed by the OECD. Up to now, almost 100 states have undertaken to adopt the standard and to start exchanging information on this basis in 2017 or 2018.

The declarations signed by Switzerland and the countries specify that each jurisdiction is satisfied with the confidentiality rules provided for in the other jurisdiction with regard to tax. Furthermore, these countries have prepared scope for regularisation for their taxpayers. Finally, Iceland and Norway have reiterated their intention to start talks on market access for Swiss financial service providers. The possibility of providing financial services in the British crown dependencies already exists to a large extent.

The Federal Council authorised the Federal Department of Finance (FDF) to initiate a consultation on introducing the AEOI with the other countries following the signing of the declarations with the various countries. Thereafter, the corresponding federal decrees will be submitted to Parliament for approval.

Federal Council adopts dispatch on automatic exchange of information in tax matters between Switzerland and EU

Yesturday, the Federal Council adopted the dispatch on the agreement regarding the automatic exchange of information (AEOI) in tax matters with the EU and submitted it to Parliament for approval. The agreement was the subject of a consultation procedure from 27 May 2015 to 17 September 2015. Most of the participants welcomed the proposal.

The OECD's global AEOI standard has been included in full in the new agreement. To date, approximately 100 countries, including all major financial centres, have committed themselves to introducing this global standard. The agreement between Switzerland and the EU should come into force on 1 January 2017, and the first sets of data should be exchanged from 2018, provided the approval process is completed on time in Switzerland and in the EU. The agreement between Switzerland and the EU is applicable in Switzerland with regard to all 28 EU member states.

In formal terms, the signed agreement is a protocol of amendment to replace the taxation of savings agreement between Switzerland and the EU that has been in force since 2005, but it includes the existing withholding tax exemption for cross-border payments of dividends, interest and royalties between related entities. This is in the interests of Switzerland as a business location.

In this regard, it has also been possible to make some progress concerning EU market access. For example, initial exploratory talks have been initiated with the European Commission on the possibility of a sectoral financial services agreement (FSA), to clarify its feasibility and parameters. In connection with this AEOI agreement with the EU, regularisation of the past with neighbouring countries and key EU member states can be considered done to a large extent.

The proposal is subject to approval by Parliament and an optional referendum.

On 8 October 2014, the Federal Council decided to adopt the negotiation mandates for the automatic exchange of information in tax matters with partner states after the competent parliamentary committees and the cantons had been consulted on them. Negotiations with the partner states were initiated thereafter. The AEOI agreement with the EU was signed in Brussels on 27 May 2015.

Switzerland adopts dispatch on automatic exchange of information in tax matters with Australia

Bern, 18.11.2015 - Today, the Federal Council adopted the dispatch on the introduction of the automatic exchange of information (AEOI) in tax matters with Australia and submitted it to Parliament for approval. The federal decree on the introduction of the AEOI with Australia was the subject of a consultation procedure from 29 April to 19 August 2015. The majority of the participants welcome the proposal.

The agreement between Switzerland and Australia should come into force on 1 January 2017, and the first sets of data should be exchanged from 2018, provided the approval process is completed on time in Switzerland and in Australia. Switzerland and Australia had signed a corresponding joint declaration on 3 March 2015.

From a legal viewpoint, the two countries will exchange information automatically based on the Multilateral Competent Authority Agreement (MCAA). This proposal is currently being discussed by Parliament.

Both parties consider the confidentiality rules applicable in the other jurisdiction with regard to tax to be satisfactory. Australia has sufficient legislation particularly in relation to data protection which ensures data protection concerning the processing of the data of the persons concerned and gives them key rights. Moreover, Australia has established a regulatory procedure for its taxpayers which allows them to regularise their tax situation on favourable terms. Finally, Australia has also declared its willingness to hold talks on possible improvements concerning market access for Swiss financial service providers.

The proposal will now be submitted to Parliament for approval.