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Art. 12 – Further details on the special due diligence requirements

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Art. 12

Further details on the special due diligence requirements

1

An account with a negative balance or value is deemed to be an account with a balance or value equal to zero.

2–4

...61

  1. 61 Repealed by No I of the FA of 19 June 2020, with effect from 1 Jan. 2021 (AS 2020 5247; BBl 2019 8135).
Legal act context
SR 653.1 · AEOIA · Federal act · Federal Act of 18 December 2015 on the International Automatic Exchange of Information in Tax Matters (AEOIA)
Structure path
Section 2 Common Reporting and Due Diligence Standards for Information on Financial Accounts
Language
English (en)
Data status
2026-01-01

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