Switzerland Confirms Reciprocal CRS Exchange with Uganda and Non-Reciprocal Exchange with Trinidad and Tobago from 2026

Switzerland has published a supplement to the list of jurisdictions for the automatic exchange of information on financial accounts under the Common Reporting Standard (CRS). The supplement confirms that exchange with Uganda is reciprocal from 1 January 2026 and exchange with Trinidad and Tobago is non-reciprocal from 1 January 2026. If a country is reciprocal, it means CRS information is received from and sent to that country. If a country is non-reciprocal, it means CRS information is only…