evidence: The most significant change from 2021 is greater scrutiny of foreigners investing in Swiss real estate. Apartment owners’ associations will have to share financial information from next year. In addition, the obligation for reporting Swiss financial institutions to retain documents that could be useful for tax purposes will be explicitly enshrined in the law. [...] Since January 2017, Switzerland has been providing information on financial information concerning individuals and institutions to other countries on a reciprocal basis. For example, the details of Swiss bank accounts held by foreigners (or those with a fiscal residence abroad) are shared once a year with their countries of origin or residence. The goal is to prevent Switzerland from becoming a hub for tax evasion and being blacklisted by the international community. [...] A year ago, Switzerland began to pass on data on the bank accounts held by foreigners in Swiss banks to around 30 countries.