The Swiss State Secretariat for International Finance has updated the list of jurisdictions for the automatic exchange of information on financial accounts under the OECD Common Reporting Standard (CRS). Recent changes include the addition of Georgia, Moldova, and Ukraine as reciprocal exchange partners with effect from 1 January 2025. 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 received from that country and information will only be sent to that country when the country meets certain requirements.