Qu’est-ce que l’échange automatique de renseignements (EAR)?
L’échange automatique de renseignements (EAR) est une norme élaborée par l’Organisation de coopération et de développement économiques (OCDE) dans le but de lutter contre la fraude fiscale. Elle permet aux autorités fiscales des États y ayant adhéré d’obtenir des données et des informations financières sur les comptes détenus par leurs contribuables à l’étranger. La Suisse s’est engagée à appliquer l’échange automatique de renseignements aux contribuables de pays étrangers. Depuis le 1er janvier 2017, les banques en Suisse ont l'obligation de récolter les informations nécessaires à l’EAR.
La BCV propose un dépliant contenant des informations relatives à cette norme et à sa mise en place en Suisse.
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