The Federal Tax Administration (AFC) recalls that in the context of the automatic international exchange of tax information (EAR) separate tax identification numbers are applicable to physical and legal persons and other entities located in Switzerland:
• The AVS insurance number for physical persons resident in Switzerland (eg. all individuals);
• Business Identification Number (IDE) for legal entities (eg. public limited companies) and other entities located in Switzerland.
You will find more detailed information in the information sheet “Tax identification number for the automatic exchange of information” published on the AFC website.
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