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Le norme che regolano lo scambio automatico di informazioni fiscali in Svizzera entreranno in vigore dal prossimo 1. gennaio e la trasmissione effettiva dei dati a livello internazionale avverrà dal 2018.
Gli istituti finanziari raccoglieranno dati sui clienti aventi domicilio fiscale all’estero e le trasmetteranno automaticamente – di norma una volta all’anno – all’Amministrazione federale delle contribuzioni. Questa le comunicherà poi alle autorità fiscali dei paesi con i quali la Confederazione ha deciso di introdurre lo scambio automatico.
Saranno raccolte informazioni sui saldi dei conti, su tutti i redditi da capitale - come interessi e dividendi - e sull’identità dei beneficiari effettivi di questi valori patrimoniali.
Non tutti saranno però tenuti all’obbligo di comunicazione: saranno infatti esentate organizzazioni collettive di capitale, comunità di comproprietari o enti attivi nella gestione della fortuna.
ats/mrj
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