近日，瑞士联邦委员会为支持海外账户纳税法案（FATCA），颁布了FATCA实施法案，将于2014年6月30日生效执行，用以缓解瑞士瑞士金融机构对新披露法规的实施。

FATCA协议简化了瑞士金融机构遵从美国FATCA的事项,包括替美国公民持有的存款。FATCA实施法案达成了一项政府间协议，要求瑞士金融机构直接向美国税务机关披露美国客户的账户细节。

Switzerland Enacts Law To Support FATCA

by Ulrika Lomas, Tax-News.com, Brussels

11 June 2014

The Swiss Federal Council has decided to bring the Foreign Account Tax Compliance Act (FATCA) Act, together with the ordinance on disclosure obligations, into force on June 30, 2014, to ease Swiss financial institutions' implementation of the new disclosure rules.

The Swiss parliament approved the FATCA-implementing Act in September 2013, at the same time as it approved the FATCA intergovernmental agreement between Switzerland and the US, which came into force on June 2, 2014, through an exchange of notes.

The FATCA agreement simplifies matters for Swiss financial institutions in their compliance with the US FATCA, which covers deposits held on behalf of US persons. FATCA implementation in Switzerland will be facilitated by a Model Two Intergovernmental Agreement, which requires Swiss financial institutions to disclose account details directly to the US tax authority with the consent of the US clients concerned. The US will have to request data on any recalcitrant clients through the normal administrative assistance channels.

Meanwhile, the Federal Council is seeking to switch to Model One, which provides for the automatic exchange of information through a centralized authority. To this end, it approved the draft mandate for negotiations with the US on May 21, 2014.

Worldwide implementation of FATCA will commence on July 1, 2014.