Accord entre la Confédération suisse et l’Union européenne sur l’échange automatique d’informations relatives aux comptes financiers en vue d’améliorer le respect des obligations fiscales au niveau international

Source : ([Accord, entre la Confédération suisse et la Communauté européenne prévoyant des mesures équivalentes à celles prévues dans la directive 2003/48/CE du Conseil en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts RS 0.641.926.81 23,12.2020.](https://www.admin.ch/opc/fr/classified-compilation/20042402/index.html))

Source : DFAE, [Échange automatique de renseignements en matière fiscale](https://www.eda.admin.ch/dam/dea/fr/documents/fs/12-FS-Zinsbesteuerung-AIA_fr.pdf), mai 2020.

USG: à éviter

Source : DFAE, [Échange automatique de renseignements en matière fiscale](https://www.eda.admin.ch/dam/dea/fr/documents/fs/12-FS-Zinsbesteuerung-AIA_fr.pdf), mai 2020.

Source : Abkommen zwischen der Schweizerischen Eidgenossenschaft und der Europäischen Union über den automatischen Informationsaustausch über Finanzkonten zur Förderung der Steuerehrlichkeit bei internationalen Sachverhalten, SR [0.641.926.81](https://www.admin.ch/opc/de/classified-compilation/20042402/index.html) (4.5.2020).

Source : DEA, [Automatischer Informationsaustausch in Steuersachen (AIA-Abkommen; ehem. Zinsbesteuerungsabkommen)](https://www.eda.admin.ch/dam/dea/de/documents/fs/12-FS-Zinsbesteuerung-AIA_de.pdf), Mai 2020 (19.8.2020).

USG: zu vermeiden

Source : Abkommen zwischen der Schweizerischen Eidgenossenschaft und der Europäischen Gemeinschaft über Regelungen, die den in der Richtlinie 2003/48/EG des Rates im Bereich der Besteuerung von Zinserträgen festgelegten Regelungen gleichwertig sind, SR [0.641.926.81](https://www.admin.ch/opc/de/classified-compilation/20042402/201307010000/0.641.926.81.pdf) (14.4.2016).

USG: zu vermeiden

Source : Internet EDA, Schweizerische Europapolitik, [Zinsbesteuerung/AIA](https://www.eda.admin.ch/dea/de/home/bilaterale-abkommen/ueberblick/bilaterale-abkommen-2/zinsbesteuerung.html) (29.9.2016).

Source : Accordo tra la Confederazione Svizzera e l’Unione europea sullo scambio automatico di informazioni finanziarie per migliorare l’adempimento fiscale internazionaleeressi, RS [0.641.926.81](https://www.admin.ch/opc/it/classified-compilation/20042402/index.html) (14.4.2016).

Source : DAE, Scambio automatico di informazioni a fini fiscali (Accordo SAI; ex accordo sulla fiscalità del risparmio), Settembre 2019.

USG: da evitare

Source : DAE, [Scambio automatico di informazioni a fini fiscali (Accordo SAI; ex accordo sulla fiscalità del risparmio)](https://www.eda.admin.ch/dam/dea/it/documents/fs/12-FS-Zinsbesteuerung-AIA_it.pdf), Settembre 2019.

Official title. Use the title as it appears in the amending protocol when citing the full title in translations.

It is conventional with such treaties for each party to put their name first. When the Official Publications Centre within the Federal Chancellery publishes international agreements in the Classified Compilation of Federal Legislation, it changes the order of parties so that Switzerland appears first. As no English version of the bilateral agreements is published by the Federal Administration, the EU's English title is the reference used here, with the European Community appearing first.

Source : ([Amending Protocol, to the Agreement between the Swiss Confederation and the European Community providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments, 21.5.2015 18.8.2020.](https://www.newsd.admin.ch/newsd/message/attachments/39521.pdf))

Source : FDFA Language Service, English Language Unit, 13.8.2020.

USG: to avoid

Source : EUR-Lex website, [Agreement](http://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1460637954383&uri=CELEX:22004A1229%2801%29) between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments (14.4.2016).