The Department of State acknowledges receipt of diplomatic note No. 58/2013, dated 

September 6, 2013, from the Embassy of Switzerland proposing to amend the Agreement 

between the United States of America and Switzerland for Cooperation to Facilitate the 

Implementation ofFATCA, signed in Bern on February 14,2013, ("the Agreement"), which 

has not yet entered into force, and which reads as follows: 

"The Embassy of Switzerland presents its compliments to the U.S. Department of State 

of the United States of America and, with respect to the Agreement between the United 

States of America and Switzerland for Cooperation to Facilitate the Implementation of 

FATCA, signed in Bern on February 14, 2013, and the revised timeline issued by the 

United States Department of the Treasury for the implementation ofFATCA, has the 

honor to propose the following amendments to the English version of the Agreement: 

I. All references in the Agreement and in its Annexes to "December 31, 20 13'' shall be 

deleted and replaced with "June 30, 20 14". 

2 All references in the Agreement and in its Annexes to "January I, 20 14" shall be 

deleted and replaced with "July l, 2014" . 

3. The references to "December 31, 2015" in subparagraph I of paragraph C of Section 

II of Annex I and in subparagraph 1 of paragraph E of Section JV of Annex I shall be 

deleted and replaced with "June 30, 2016". 

4. Subparagraph I of paragraph E of Section II of Annex I shall be deleted and replaced 

with "If a Preexisting Individual Account is a High Value Account as ofJune 30,2014, 

the Reporting Swiss Financial Institution must complete the enhanced review procedures 

described in paragraph D of this section with respect to such account by June 30, 2015. 

If, based on this review such account is identified as a U.S. Account on or before 

December 31, 2014, the Reporting Swiss Financial Institution must report the required 

information about such account with respect to 2014 in the fi:rst report on the account, 

and on an annual basis thereafter. In the case of an account identified as a U.S. Account 

after December 31, 2014 and on or before June 30, 2015, the Reporting Swiss Financial 

Institution is not required to report information about such account with respect to 2014, 

but must report information about the account on an annual basis thereafter.". 

5. Paragraph B of Section IV of Annex I shall be deleted and replaced with "Preexisting 

Entity Accounts that have an account balance or value that exceeds $250,000 as of June 

30, 2014, and Preexisting Entity Accounts that do not exceed $250,000 as of June 30, 

2014 but the account balance or value of which exceeds $1,000,000 as of the last day of 

DIPLOMATIC NOTE 
2 

any subsequent calendar year, must be reviewed in accordance with the procedures set 

forth in paragraph D of this section."." 

"Correspondingly, the Embassy of Switzerland has the honor to propose the following 

amendments to the German version of the Agreement: 

l. All references in the Agreement and in its Annexes to ,31. Dezember 20 13" shall be 

deleted and replaced with ,30. Juni 2014". 

2 All references in the Agreement and in its Annexes to , I. Januar 20 14" shall be 

deleted and replaced with ,1. Juli 2014". 

3. The references to ,31. Dezember 20 15" in subparagraph 1 of paragraph C of Section 

11 of Annex I and in subparagraph 1 of paragraph E of Section IV of Annex I shall be 

deleted and replaced with ,30. Juni 2016". 

4. Subparagraph I of paragraph E of Section II of Annex l shall be deleted and replaced 

with ,Ist ein vorbestehendes Individualkonto per 30. Juni 2014 ein Konto mit hohem 

Wert, muss das rapportierende schweizerische Finanzinstitut das in Absatz D dieses 

Abschnitts beschriebene erweiterte Oberprtifungsverfahren fur dieses Konto bis zum 30. 

Juni 2015 abschliessen. Wird ein solches Konto aufgrund dieser OberprUfung bis zum 

31. Dezember 2014 als US-Konto identifiziert, muss das rapportierende schweizerische 

Finanzinstitut die geforderten lnformationen tiber das Konto betreffend das Jahr 2014 in 

seine erste Meldung tiber das Konto aufnehmen und fur die Folgejahre jahrlich melden. 

Wird ein solches Konto nach dem 31. Dezember 20 14 und bis zum 30. Juni 2015 als USKonto identifiziert, ist das schweizerische rapportierende Finanzinstitut nicht gehalten, 

Informationen tiber das Konto betreffend das Jahr 2014 zu melden, muss aber 

Tnformationen tiber das Konto in den Folgejahrenjahrlich melden.". 

5. Paragraph B of Section IV of Annex I shall be deleted and replaced with 

,Vorbestehende Geschaftskonten, die am 30. Juni 2014 einen Saldo oder einen Wert von 

mehr als USD 250 000 aufweisen und vorbestehende Geschaftskonten, deren Saldo am 

30. Juni 2014 USD 250 000 nicht i.ibersteigt, die aber am letzten Tag eines Folgejahres 

einen Saldo oder Wert von mehr als USD 1 000 000 aufweisen, mUssen nach den 

Vorschriften von Absatz D dieses Abschnitts UberprUft werden."." 

"If the foregoing is acceptable to the United States of America, the Embassy further 

proposes that the present note and the U.S. Department of State's affirmative note in 

reply shall constitute an agreement between Switzerland and the United States of 

America amending the FA TCA Agreement which shall enter into force on the same date 

the FA TCA Agreement enters into force pursuant to its paragraph 1 of Article 16." 

''The Embassy avails itself of this opportunity to renew to the Department the assurances 

of its highest consideration." 

The Department confirms that the foregoing proposals are acceptable to the 

Government of the United States of America and this note of reply and note No. 58/2013, 

dated September 6, 2013, from the Embassy of Switzerland shall constitute an agreement 
3 

between our two Governments amending the Agreement which shall enter into force on the 

date on which the Agreement enters into force pursuant to paragraph I of Article 16. 

Department of State, 

Washington, September 13, 2013. 
..... Schweizerische Eidgenossenschaft V Confederation suisse 

Confederazione Svizzera 

Confederaziun svizra 

Embassy of Switzerland in the United States of America 

Note No. 58/2013 

The Embassy of Switzerland presents its compliments to the U.S. Department of 

State of the United States of America and, with respect to the Agreement between 

the United States of America and Switzerland for Cooperation to Facilitate the 

Implementation of FATCA, signed in Bern on February 14, 2013, and the revised 

timeline issued by the United States Department of the Treasury for the 

implementation of FATCA, has the honor to propose the following amendments to 

the English version of the Agreement: 

1. All references in the Agreement and in its Annexes to "December 31, 2013" 

shall be deleted and replaced with "June 30, 2014". 

2 All references in the Agreement and in its Annexes to "January 1, 2014" shall 

be deleted and replaced with "July 1, 2014". 

3. The references to "December 31, 2015" in subparagraph 1 of paragraph C of 

Section II of Annex I and in subparagraph 1 of paragraph E of Section IV of Annex 

I shall be deleted and replaced with "June 30, 2016". 

4. Subparagraph 1 of paragraph E of Section II of Annex I shall be deleted and 

replaced with "If a Preexisting Individual Account is a High Value Account as of 

June 30, 2014, the Reporting Swiss Financial Institution must complete the 

enhanced review procedures described in paragraph D of this section with respect 

to such account by June 30, 2015. If, based on this review such account is 

identified as a U.S. Account on or before December 31, 2014, the Reporting Swiss 

Financial Institution must report the required information about such account with 

respect to 2014 in the first report on the account, and on an annual basis 

thereafter. In the case of an account identified as a U.S. Account after December 

31, 2014 and on or before June 30,2015, the Reporting Swiss Financial Institution 

is not required to report information about such account with respect to 2014, but 

must report information about the account on an annual basis thereafter.". 
5. Paragraph 8 of Section IV of Annex I shall be deleted and replaced with 

"Preexisting Entity Accounts that have an account balance or value that exceeds 

$250,000 as of June 30, 2014, and Preexisting Entity Accounts that do not exceed 

$250,000 as of June 30, 2014 but the account balance or value of which exceeds 

$1,000,000 as of the last day of any subsequent calendar year, must be reviewed 

in accordance with the procedures set forth in paragraph 0 of this section.". 

Correspondingly, the Embassy of Switzerland has the honor to propose the 

following amendments to the German version of the Agreement: 

1. All references in the Agreement and in its Annexes to ,31. Dezember 2013" 

shall be deleted and replaced with ,30. Juni 2014". 

2 All references in the Agreement and in its Annexes to , 1. Januar 2014" shall 

be deleted and replaced with ,1. Juli 2014". 

3. The references to ,31. Dezember 2015" in subparagraph 1 of paragraph C of 

Section II of Annex I and in subparagraph 1 of paragraph E of Section IV of Annex 

I shall be deleted and replaced with ,30. Juni 2016". 

4. Subparagraph 1 of paragraph E of Section II of Annex I shall be deleted and 

replaced with ,1st ein vorbestehendes lndividualkonto per 30. Juni 2014 ein Konto 

mit hohem Wert, muss das rapportierende schweizerische Finanzinstitut das in 

Absatz D dieses Abschnitts beschriebene erweiterte OberprOfungsverfahren fOr 

dieses Konto bis zum 30. Juni 2015 abschliessen. Wird ein solches Konto 

aufgrund dieser OberprOfung bis zum 31. Dezember 2014 als US-Konto 

identifiziert, muss das rapportierende schweizerische Finanzinstitut die 

geforderten lnformationen Ober das Konto betreffend das Jahr 2014 in seine erste 

Meldung Ober das Konto aufnehmen und fOr die Folgejahre jahrlich melden. Wird 

ein solches Konto nach dem 31. Dezember 2014 und bis zum 30. Juni 2015 als 

US-Konto identifiziert, ist das schweizerische rapportierende Finanzinstitut nicht 

gehalten, lnformationen Ober das Konto betreffend das Jahr 2014 zu melden, 

muss aber lnformationen Ober das Konto in den Folgejahren jahrlich melden.". 

5. Paragraph B of Section IV of Annex I shall be deleted and replaced with 

,Vorbestehende Geschaftskonten, die am 30. Juni 2014 einen Saldo oder einen 

Wert von mehr als USD 250 000 aufweisen und vorbestehende Geschaftskonten, 

deren Saldo am 30. Juni 2014 USD 250 000 nicht Obersteigt, die aber am letzten 

Tag eines Folgejahres einen Saldo oder Wert von mehr als USD 1 000 000 

aufweisen, mossen nach den Vorschriften von Absatz D dieses Abschnitts 

OberprOft werden.". 
If the foregoing is acceptable to the United States of America, the Embassy further 

proposes that the present note and the U.S. Department of State's affirmative note 

in reply shall constitute an agreement between Switzerland and the United States 

of America amending the FATCA Agreement which shall enter into force on the 

same date the FATCA Agreement enters into force pursuant to its paragraph 1 of 

Article 16. 

The Embassy avails itself of this opportunity to renew to the Department the 

assurances of its highest consideration. ( 

Washington, D.C., September 6, 2013 

United States Department of State 

Washington, D.C. 
Ivan Weinstein, Desk Officer for Switzerland and Liechtenstein, Department of 

State