This article aimed to provide a detailed theoretical and methodological foundation and evaluation of the institutional development of banking secrecy in response to the introduction of Artificial Intelligence technology, the rules of the Automatic Exchange of Information, the Common Reporting Standard, and the creation of central bank digital currencies. The methodological foundations were a dialectical method, methods of system-structure analysis of the financial markets, as well as the qualitative methods of case study on the history of the implementation of regulations on banking secrecy in Switzerland, as the main model for the development of banking confidentiality, as well as the experience of their implementation in Germany, Singapore, the United Kingdom and Ukraine. In order to make a comparative analysis of the process of intensification of the disclosure of transaction data by the subjects of the primary level of financial monitoring, objective systematisation of empirical data was conducted with the use of methods of graphical and table modelling. In the course of research, the established trend has been identified to transform the banking sector from the position of complete capital anonymity to the principles of the “glass client”, under which the banking secrecy of the client turns from a means of legal secrecy to the technological protocol of regulated control of access to data. A stable trend was identified towards annual growth in the volume of automatic tax data exchange, amounting to 10-12% per year in Switzerland. This confirmed the erosion of offshore secrecy under the requirements of the Financial Action Task Force and the Organisation for Economic Co-operation and Development. The study substantiated the specific features of Ukrainian compliance under martial law, where the implementation of Resolution No. 65 of the National Bank of Ukraine and instant verification through the Diia ecosystem automatically discloses data to financial intelligence bodies without judicial authorisation. It was established that the launch of central bank digital currencies, such as the e-hryvnia and the digital franc, together with algorithms for continuous AI-based transactional scoring, de facto removes banking intermediation, turns privacy into a programmable option, and shifts legal protection towards cyber resilience and concepts of decentralised identity. The practical value of the findings lies in their possible use by the National Bank of Ukraine and commercial banks to optimise risk-based supervision algorithms, develop regulatory legal acts on the protection of a client’s financial profile against cyberattacks, and build a balanced model of “digital trust”

automatic exchange of information; Switzerland; risk-based approach; artificial intelligence; scoring