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Once such a reportable person is identified, Bank Vontobel will annually report the relevant information to the Swiss Federal Tax Administration (FTA), which will forward the data to the tax authority of the jurisdiction in which the reportable person is resident for tax purposes.
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Der AIA-Standard verlangt, dass Finanzinstitute, wie die Bank Vontobel, alle Kunden identifizieren, die in einem anderen teilnehmenden Land steuerlich ansässig sind. Dies gilt in bestimmten Konstellationen auch für die beherrschenden Personen von Rechtsträgern. Sobald eine meldepflichtige Person identifiziert wird, meldet die Bank Vontobel jährlich die relevanten Informationen an die Eidgenössische Steuerverwaltung (ESTV), welche diese Daten wiederum an die Steuerbehörden im Ansässigkeitsland der meldepflichtigen Person weitergeben.
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The AEI standard will be implemented by all major economies in the world; approximately 100 countries have already committed to implement the standard. Participating countries will sign bilateral agreements and enact domestic laws. The «Early Adopters», such as the EU, implemented the AEI on 1 January 2016 and will first exchange information in 2017. Further countries, such as Switzerland, will implement the Standard as per 1 January 2017 and first exchange information in 2018. More countries are expected to follow.
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