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Federal Act
on International Administrative Assistance in Tax Matters
(Tax Administrative Assistance Act, TAAA)

The Federal Assembly of the Swiss Confederation,

based on Article 173 paragraph 2 of the Federal Constitution1, and having considered the Federal Council Dispatch dated 6 July 20112,

decrees:

Chapter 1 General Provisions 3

3 Amended by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and Implementation of the Convention of the Council of Europe and the OECD on Mutual Administrative Assistance in Tax Matters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

Art. 1 Subject matter and scope of application  

1 This Act gov­erns the ex­e­cu­tion of ad­min­is­trat­ive as­sist­ance in the ex­change of in­form­a­tion on re­quest and in the spon­tan­eous ex­change of in­form­a­tion:4

a.
in ac­cord­ance with agree­ments for the avoid­ance of double tax­a­tion;
b.
in ac­cord­ance with oth­er in­ter­na­tion­al agree­ments that provide for the ex­change of in­form­a­tion re­gard­ing tax mat­ters.

2 It is sub­ject to the derog­a­tions of in­di­vidu­al ap­plic­able agree­ments.

4 Amended by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

Art. 2 Competent authority 5  

1 The Fed­er­al Tax Ad­min­is­tra­tion (FTA) is re­spons­ible for ad­min­is­trat­ive as­sist­ance pro­ced­ures.

2 Swiss courts and the com­pet­ent tax au­thor­it­ies un­der can­ton­al or com­mun­al law may send doc­u­ments dir­ectly by post to a per­son in a for­eign state if the rel­ev­ant agree­ment per­mits this.6

5 Amended by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

6 In­ser­ted by No I 3 of the FA of 21 June 2019 on the Im­ple­ment­a­tion of the Re­com­mend­a­tions of the Glob­al For­um on Trans­par­ency and the Ex­change of In­form­a­tion for Tax Pur­poses, in force since 1 Nov. 2019 (AS 2019 3161; BBl 2019 279).

Art. 3 Definitions  

For the pur­poses of this Act:

a.7
the per­son con­cerned is the per­son about whom an ad­min­is­trat­ive as­sist­ance re­quest for in­form­a­tion is made or a per­son whose tax situ­ation is the sub­ject of a spon­tan­eous ex­change of in­form­a­tion;
b.
the in­form­a­tion hold­er is the per­son in Switzer­land who is in pos­ses­sion of the re­ques­ted in­form­a­tion.
bbis.8
an ex­change of in­form­a­tion on re­quest is an ex­change of in­form­a­tion based on a re­quest for mu­tu­al ad­min­is­trat­ive as­sist­ance;
c.9
group re­quests are ad­min­is­trat­ive as­sist­ance re­quests for in­form­a­tion on two or more people with identic­al be­ha­viour pat­terns who are iden­ti­fi­able by means of pre­cise de­tails
d.10
a spon­tan­eous ex­change of in­form­a­tionis an un­re­ques­ted ex­change of in­form­a­tion avail­able to the FTA or the can­ton­al tax ad­min­is­tra­tions that may be of in­terest to the com­pet­ent for­eign au­thor­ity.

7 Amended by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

8 In­ser­ted by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

9 In­ser­ted by No I of the Fed­er­al Act of 21 March 2014, in force since 1 Aug. 2014 (AS 2014 2309; BBl 2013 8369).

10 In­ser­ted by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

Art. 4 Principles  

111

2 The ad­min­is­trat­ive as­sist­ance pro­ced­ure is car­ried out swiftly.

3 It is for­bid­den to provide in­form­a­tion on per­sons not con­cerned by the re­quest un­less this in­form­a­tion is fore­see­ably rel­ev­ant to the as­sess­ment of the tax situ­ation of the per­son con­cerned or the le­git­im­ate in­terests of per­sons who are not per­sons con­cerned out­weigh the in­terest of the re­quest­ing party in the trans­mis­sion of the in­form­a­tion.12

11 Re­pealed by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, with ef­fect from 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

12 Amended by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

Art. 4a Electronic procedures 13  

1 The Fed­er­al Coun­cil may re­quire the elec­tron­ic con­duct of pro­ced­ures un­der this Act. If so, it shall reg­u­late the mod­al­it­ies of such con­duct.

2 The FTA shall en­sure the au­then­ti­city and in­teg­rity of data trans­mit­ted dur­ing the elec­tron­ic con­duct of pro­ced­ures.

3 In the case of the elec­tron­ic fil­ing of sub­mis­sions whose sig­na­ture is re­quired by law, it may re­cog­nise a dif­fer­ent form of elec­tron­ic con­firm­a­tion of the in­form­a­tion from a qual­i­fied elec­tron­ic sig­na­ture.

13 In­ser­ted by No I 6 of the FA of 18 June 2021 on Elec­tron­ic Tax-re­lated Pro­ced­ures, in force since 1 Jan. 2022 (AS 2021 673; BBl 2020 4705).

Art. 5 Applicable procedural law  

1 Un­less oth­er­wise spe­cified in this Act, the Fed­er­al Act of 20 Decem­ber 196814 on Ad­min­is­trat­ive Pro­ced­ure (APA) ap­plies.

2 Art­icle 22a para­graph 1 of the APA on stat­utory or of­fi­cial peri­ods does not ap­ply.

Art. 5a Agreements on the data protection 15  

If the ap­plic­able con­ven­tion provides that the in­form­ing au­thor­ity may stip­u­late data pro­tec­tion pro­vi­sions that must be ob­served by the re­cip­i­ent au­thor­ity, the Fed­er­al Coun­cil may enter in­to agree­ments on data pro­tec­tion. The data pro­tec­tion pro­vi­sions that must be ob­served must provide at least the same level of pro­tec­tion as the Data Pro­tec­tion Act of 25 Septem­ber 202016.17

15 In­ser­ted by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

16 SR 235.1

17 Second sen­tence amended by An­nex 1 No II 54 of the Data Pro­tec­tion Act of 25 Sept. 2020, in force since 1 Sept. 2023 (AS 2022 491; BBl 2017 6941).

Chapter 2 Exchange of Information on Request 18

18 Inserted by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and Implementation of the Convention of the Council of Europe and the OECD on Mutual Administrative Assistance in Tax Matters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

Section 1 Administrative Assistance Requests by Foreign States 19

19 Amended by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and Implementation of the Convention of the Council of Europe and the OECD on Mutual Administrative Assistance in Tax Matters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

Art. 6 Requests  

1 Re­quests from a for­eign state must be made in writ­ing in one of the of­fi­cial lan­guages of Switzer­land or in Eng­lish and in­clude the in­form­a­tion re­quired by the ap­plic­able agree­ment.

2 If the ap­plic­able agree­ment does not spe­cify any re­quire­ments for the con­tent of a re­quest, and un­less oth­er­wise ap­par­ent from the agree­ment, the re­quest must in­clude the fol­low­ing in­form­a­tion:

a.
the iden­tity of the per­son con­cerned, whereby the per­son may be iden­ti­fied by means oth­er than his name and ad­dress;
b.
a de­scrip­tion of the in­form­a­tion re­ques­ted and the form in which the re­quest­ing state wishes to re­ceive this in­form­a­tion;
c.
the tax pur­pose for which the in­form­a­tion is re­ques­ted;
d.
the grounds for pre­sum­ing that the in­form­a­tion re­ques­ted is in the re­ques­ted state or is in the pos­ses­sion of or un­der the con­trol of an in­form­a­tion hold­er res­id­ent in the re­ques­ted state;
e.
the name and ad­dress of the pre­sumed in­form­a­tion hold­er, if known;
f.
a de­clar­a­tion that the re­quest com­plies with the leg­al and reg­u­lat­ory re­quire­ments and the ad­min­is­trat­ive prac­tices of the re­quest­ing state, such that the re­quest­ing au­thor­ity would be en­titled to re­ceive the in­form­a­tion in ap­plic­a­tion of its law or with­in the scope of its nor­mal ad­min­is­trat­ive prac­tices if the in­form­a­tion was un­der its jur­is­dic­tion;
g.
a de­clar­a­tion that the re­quest­ing state has ex­hausted all reg­u­lar sources of in­form­a­tion avail­able un­der its do­mest­ic tax pro­ced­ure.

2bis The Fed­er­al Coun­cil de­term­ines the re­quired con­tent of a group re­quest.20

3 If the re­quire­ments un­der para­graphs 1 and 2 are not met, the FTA shall no­ti­fy the re­quest­ing au­thor­ity of this in writ­ing, and give it the op­por­tun­ity to sup­ple­ment its re­quest in writ­ing.21

20 In­ser­ted by No I of the Fed­er­al Act of 21 March 2014, in force since 1 Aug. 2014 (AS 2014 2309; BBl 2013 8369).

21 Amended by No I of the Fed­er­al Act of 21 March 2014, in force since 1 Aug. 2014 (AS 2014 2309; BBl 2013 8369).

Art. 7 Non-consideration  

The re­quest will not be con­sidered if:

a.
it con­sti­tutes a fish­ing ex­ped­i­tion;
b.
it re­quests in­form­a­tion not covered by the ad­min­is­trat­ive as­sist­ance pro­vi­sions of the ap­plic­able agree­ment; or
c.
it vi­ol­ates the prin­ciple of good faith, par­tic­u­larly if it is based on in­form­a­tion ob­tained through a crim­in­al of­fence un­der Swiss law.

Section 2 Procurement of Information 22

22 Amended by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and Implementation of the Convention of the Council of Europe and the OECD on Mutual Administrative Assistance in Tax Matters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

Art. 8 Principles  

1 For the pur­pose of pro­cur­ing in­form­a­tion, only meas­ures which are in ac­cord­ance with Swiss law for the as­sess­ment and en­force­ment of the tax claims re­ferred to in the re­quest may be taken.

2 In­form­a­tion that is in the pos­ses­sion of a bank, an­oth­er fin­an­cial in­sti­tu­tion, a man­dated or au­thor­ised per­son or a fi­du­ciary, or in­form­a­tion con­cern­ing a par­ti­cip­a­tion in a leg­al en­tity may be re­ques­ted if the ap­plic­able agree­ment provides for the trans­mis­sion of such.

3 For the pro­cure­ment of the re­ques­ted in­form­a­tion, the FTA shall con­tact the per­sons and au­thor­it­ies men­tioned in Art­icles 9 to 12 who can be as­sumed to have such in­form­a­tion.

4 The re­quest­ing au­thor­ity is not en­titled to in­spect files or be present dur­ing pro­ceed­ings in Switzer­land.

5 In­form­a­tion pro­cure­ment costs are not re­im­bursed.

6 Law­yers who are au­thor­ised to rep­res­ent parties be­fore ju­di­cial au­thor­it­ies in Switzer­land un­der the Law­yers Act of 23 June 200023 (LawA) may re­fuse to sur­render doc­u­ments and in­form­a­tion pro­tec­ted un­der the pro­vi­sions on pro­fes­sion­al secrecy for law­yers.

Art. 9 Procurement of information from the person concerned  

1 If the per­son con­cerned has lim­ited or un­lim­ited tax li­ab­il­ity in Switzer­land, the FTA shall ask him to pro­duce the in­form­a­tion in his pos­ses­sion that is likely to be ne­ces­sary to re­spond to the re­quest for ad­min­is­trat­ive as­sist­ance. It shall pre­scribe a dead­line for this.

2 It shall in­form the per­son con­cerned of the con­tent of the re­quest in­so­far as this is ne­ces­sary for pro­cure­ment of the in­form­a­tion.

3 The per­son con­cerned must pro­duce all rel­ev­ant in­form­a­tion that is in his pos­ses­sion or un­der his con­trol.

4 The FTA shall un­der­take ad­min­is­trat­ive meas­ures such as audits or in­spec­tions in­so­far as this is ne­ces­sary to re­spond to the re­quest for ad­min­is­trat­ive as­sist­ance. It shall in­form the can­ton­al tax ad­min­is­tra­tion re­spons­ible for as­sess­ing the per­son con­cerned of the meas­ures en­vis­aged and al­low it to par­ti­cip­ate in their ex­e­cu­tion.

524

24 Re­pealed by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and the Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, with ef­fect from 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

Art. 10 Procurement of information from the information holder  

1 The FTA shall re­quest the in­form­a­tion hold­er to pro­duce the in­form­a­tion that is likely to be ne­ces­sary to re­spond to the re­quest for ad­min­is­trat­ive as­sist­ance. It pre­scribes a dead­line for this.

2 It shall in­form the in­form­a­tion hold­er of the con­tent of the re­quest in­so­far as this is ne­ces­sary for pro­cure­ment of the in­form­a­tion.

3 The in­form­a­tion hold­er must pro­duce all rel­ev­ant in­form­a­tion that is in its pos­ses­sion or un­der its con­trol.

425

25 Re­pealed by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and the Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, with ef­fect from 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

Art. 11 Procurement of information in the possession of the cantonal tax administrations  

1 The FTA shall re­quest the com­pet­ent can­ton­al tax ad­min­is­tra­tions to trans­mit the in­form­a­tion that is likely to be ne­ces­sary to re­spond to the re­quest for ad­min­is­trat­ive as­sist­ance. If ne­ces­sary, the FTA may re­quest trans of the com­plete tax file.

2 It shall trans­mit the en­tire con­tent of the re­quest to the can­ton­al tax ad­min­is­tra­tions and pre­scribe a dead­line for trans­mis­sion of the in­form­a­tion.

Art. 12 Procurement of information in the possession of other Swiss authorities  

1 The FTA shall re­quest the fed­er­al, can­ton­al and com­mun­al au­thor­it­ies to trans­fer the in­form­a­tion that is likely to be ne­ces­sary to re­spond to the re­quest for ad­min­is­trat­ive as­sist­ance.

2 It shall in­form the au­thor­it­ies of the main con­tent of the re­quest and pre­scribe a dead­line for trans­mis­sion of the in­form­a­tion.

Art. 13 Compulsory measures  

1 Com­puls­ory meas­ures may be ordered:

a.
if car­ry­ing out com­puls­ory meas­ures is provided for un­der Swiss law; or
b.
to re­quest in­form­a­tion in ac­cord­ance with Art­icle 8 para­graph 2.

2 The FTA may use only the fol­low­ing com­puls­ory meas­ures to ob­tain in­form­a­tion:

a.
the search of rooms or of ob­jects, doc­u­ments and re­cords in writ­ten form or on im­age and data car­ri­ers;
b.
the seizure of ob­jects, doc­u­ments and re­cords in writ­ten form or on im­age and data car­ri­ers;
c.
the en­forced ap­pear­ance of duly summoned wit­nesses.

3 Com­puls­ory meas­ures are ordered by the Dir­ect­or of the FTA or his au­thor­ised rep­res­ent­at­ive.

4 If there is a risk in delay and if a com­puls­ory meas­ure can­not be ordered in time, the per­son en­trus­ted with pro­cur­ing in­form­a­tion may un­der­take a com­puls­ory meas­ure on his own ini­ti­at­ive. This com­puls­ory meas­ure is val­id only if it is ap­proved by the Dir­ect­or of the FTA or his au­thor­ised rep­res­ent­at­ive with­in three busi­ness days.

5 The can­ton­al and com­mun­al po­lice forces and oth­er au­thor­it­ies as­sist the FTA in the ex­e­cu­tion of com­puls­ory meas­ures.

6 The can­ton­al tax ad­min­is­tra­tions con­cerned may par­ti­cip­ate in the ex­e­cu­tion of com­puls­ory meas­ures.

7 Fur­ther­more, Art­icles 42 and 45 to 50 para­graphs 1 and 2 of the Fed­er­al Act of 22 March 197426 on Ad­min­is­trat­ive Crim­in­al Law ap­ply.

Art. 14 Notification of persons entitled to appeal  

1 The FTA shall no­ti­fy the per­son con­cerned about the main parts of the re­quest.27

2It shall no­ti­fy the oth­er per­sons whom it must as­sume on the basis of the files are en­titled to ap­peal un­der Art­icle 19 para­graph 2 about the ad­min­is­trat­ive as­sist­ance pro­ced­ure.28

3 If a per­son un­der para­graph 1 or 2 (per­son en­titled to ap­peal) is res­id­ent abroad, the FTA shall re­quest the in­form­a­tion hold­er to ask this per­son to des­ig­nate a per­son in Switzer­land who is au­thor­ised to ac­cept ser­vice. It pre­scribes a dead­line for this.

4 The FTA may dir­ectly in­form a per­son en­titled to ap­peal who is res­id­ent abroad provided:

a.
it is per­mit­ted to serve doc­u­ments in the state con­cerned by post; or
b.
the re­quest­ing au­thor­ity ex­pressly con­sents to this pro­ced­ure in the case at hand.29

5 If a per­son en­titled to ap­peal can­not be reached, the FTA shall no­ti­fy him by way of the re­quest­ing au­thor­ity or by means of a pub­lic­a­tion in the Fed­er­al Gaz­ette on the re­quest. It shall re­quest the per­son to des­ig­nate a per­son in Switzer­land who is au­thor­ised to ac­cept ser­vice. It pre­scribes a dead­line for this of ten days.30.

27 Amended by No I of the Fed­er­al Act of 21 March 2014, in force since 1 Aug. 2014 (AS 2014 2309; BBl 2013 8369).

28 Amended by No I of the Fed­er­al Act of 21 March 2014, in force since 1 Aug. 2014 (AS 2014 2309; BBl 2013 8369).

29 Amended by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

30 Third sen­tence amended by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

Art. 14a Notification in the case of group requests 31  

1 At the re­quest of the FTA, the in­form­a­tion hold­er must identi­fy the per­sons con­cerned by a group re­quest.

2 The FTA shall no­ti­fy per­sons en­titled to ap­peal who are res­id­ent or dom­i­ciled in Switzer­land about the re­quest.

3 It shall ask the in­form­a­tion hold­er to no­ti­fy per­sons en­titled to ap­peal who are res­id­ent or dom­i­ciled abroad about the re­quest and at the same time to in­vite them to des­ig­nate a per­son au­thor­ised to ac­cept ser­vice in Switzer­land.

3bis It may no­ti­fy a per­son en­titled to ap­peal who is res­id­ent or dom­i­ciled abroad dir­ectly if:

a.
it is per­mit­ted to serve doc­u­ments in the state con­cerned by post; or
b.
the re­quest­ing au­thor­ity ex­pressly agrees to this pro­ced­ure in the case at hand.32

4 It shall fur­ther no­ti­fy per­sons con­cerned by the group re­quest an­onym­ously via a pub­lic­a­tion in the Fed­er­al Gaz­ette:

a.
about the re­ceipt and con­tent of the re­quest;
b.33
about their ob­lig­a­tion to provide the FTA with one of the fol­low­ing ad­dresses:
1.
their ad­dress in Switzer­land if they are res­id­ent or dom­i­ciled there,
2.
their for­eign ad­dress, provided it is per­mit­ted to serve doc­u­ments in the state con­cerned by post, or
3.
the ad­dress of a per­son au­thor­ised to ac­cept ser­vice in Switzer­land;
c.
about the sim­pli­fied pro­ced­ure in ac­cord­ance with Art­icle 16; and
d.
that a con­clus­ive de­cree will be is­sued for each per­son en­titled to ap­peal who has not con­sen­ted to the sim­pli­fied pro­ced­ure.

5 The peri­od al­lowed for provid­ing an ad­dress un­der para­graph 4 let­ter b is 20 days; it com­mences on the day fol­low­ing the Fed­er­al Gaz­ette pub­lic­a­tion.34

6 If the FTA is un­able to de­liv­er a con­clus­ive de­cree to per­sons en­titled to ap­peal, it shall no­ti­fy them of such de­cree an­onym­ously via a pub­lic­a­tion in the Fed­er­al Gaz­ette. The peri­od al­lowed for fil­ing an ap­peal com­mences on the day fol­low­ing no­ti­fic­a­tion in the Fed­er­al Gaz­ette

31 In­ser­ted by No I of the Fed­er­al Act of 21 March 2014, in force since 1 Aug. 2014 (AS 2014 2309; BBl 2013 8369).

32 In­ser­ted by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

33 Amended by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

34 Amended by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

Art. 15 Right to participate and to inspect files  

1 The per­sons en­titled to ap­peal may par­ti­cip­ate in the pro­ced­ure and in­spect the files.

2 If the for­eign au­thor­ity demon­strates grounds for secrecy re­gard­ing cer­tain case doc­u­ments, the FTA may re­fuse to al­low a per­son en­titled to ap­peal to in­spect the cor­res­pond­ing files in ac­cord­ance with Art­icle 27 of the APA35.36

35 SR 172.021

36 Amended by No I of the Fed­er­al Act of 21 March 2014, in force since 1 Aug. 2014 (AS 2014 2309; BBl 2013 8369).

Section 3 Transmission of Information 37

37 Amended by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and Implementation of the Convention of the Council of Europe and the OECD on Mutual Administrative Assistance in Tax Matters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

Art. 16 Simplified procedure  

1 If the per­sons en­titled to ap­peal con­sent to trans­mis­sion of the in­form­a­tion to the re­quest­ing au­thor­ity, they shall no­ti­fy the FTA of this in writ­ing. This con­sent is ir­re­voc­able.

2 The FTA con­cludes the pro­ced­ure by trans­mit­ting the in­form­a­tion to the re­quest­ing au­thor­ity, mak­ing ref­er­ence to the con­sent of the per­sons en­titled to ap­peal.

3 If the con­sent cov­ers only some of the in­form­a­tion, the or­din­ary pro­ced­ure is con­duc­ted for the re­main­ing part.

Art. 17 Ordinary procedure  

1 The FTA shall serve each per­son en­titled to ap­peal with the fi­nal de­cree stat­ing why ad­min­is­trat­ive as­sist­ance is be­ing provided and spe­cify­ing the ex­tent of the in­form­a­tion to be trans­mit­ted.

2 In­form­a­tion that is likely to be im­ma­ter­i­al may not be trans­mit­ted. The FTA shall re­move or re­dact such in­form­a­tion.

3 If a per­son en­titled to ap­peal is res­id­ent abroad, the FTA shall no­ti­fy them of the fi­nal de­cree by send­ing it to the per­son au­thor­ised to ac­cept ser­vice, or dir­ectly if it is per­mit­ted to serve doc­u­ments in the state con­cerned by post. It shall oth­er­wise give no­tice of the de­cree by pub­lic­a­tion in the Fed­er­al Gaz­ette.38

4 At the same time, the FTA shall in­form the can­ton­al tax ad­min­is­tra­tions con­cerned of the is­sue and con­tent of the fi­nal de­cree.

38 Amended by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

Art. 18 Costs  

1 Re­quests for ad­min­is­trat­ive as­sist­ance are ex­ecuted free of charge.

2 The FTA may charge the per­son con­cerned or the in­form­a­tion hold­er for some or all of the costs it in­curs in con­nec­tion with the ex­change of in­form­a­tion if:

a.
the costs are ex­traordin­ar­ily high; and
b.
the per­son con­cerned or the in­form­a­tion hold­er con­trib­uted sub­stan­tially to the costs gen­er­ated through their in­ap­pro­pri­ate be­ha­viour.

3 The Fed­er­al Coun­cil shall spe­cify the cir­cum­stances rel­ev­ant to para­graph 2 and rule on the de­tails.

Art. 18a Deceased persons 39  

Ad­min­is­trat­ive as­sist­ance may be provided in con­nec­tion with de­ceased per­sons. Their leg­al suc­cessors are gran­ted party status.

39 In­ser­ted by No I 3 of the FA of 21 June 2019 on the Im­ple­ment­a­tion of the Re­com­mend­a­tions of the Glob­al For­um on Trans­par­ency and the Ex­change of In­form­a­tion for Tax Pur­poses, in force since 1 Nov. 2019 (AS 2019 3161; BBl 2019 279).

Art. 19 Appeals  

1 Any or­der pre­ced­ing the fi­nal de­cree, in­clud­ing an or­der con­cern­ing com­puls­ory meas­ures, may be en­forced im­me­di­ately and may be con­tested only to­geth­er with the fi­nal de­cree.

2 The per­son con­cerned and oth­er per­sons as spe­cified in Art­icle 48 of the APA40 are en­titled to ap­peal.

3 The ap­peal has sus­pens­ive ef­fect. Art­icle 55 para­graphs 2 to 4 of the APA ap­ply.

4 In prin­ciple, only one ex­change of writ­ten sub­mis­sions takes place.

5 For all oth­er mat­ters, the gen­er­al pro­vi­sions on fed­er­al justice ap­ply.

Art. 20 Conclusion of the procedure  

1 When the fi­nal de­cree or ap­peal de­cision has be­come fully en­force­able, the FTA shall trans­mit the in­form­a­tion to be ex­changed to the re­quest­ing au­thor­ity.

2 The FTA shall no­ti­fy the re­quest­ing au­thor­ity of the re­stric­tions on the us­ab­il­ity of the trans­mit­ted in­form­a­tion and of the con­fid­en­ti­al­ity ob­lig­a­tions un­der the ad­min­is­trat­ive as­sist­ance pro­vi­sions of the ap­plic­able agree­ment.

3 If the agree­ment stip­u­lates that the in­form­a­tion ob­tained through ad­min­is­trat­ive as­sist­ance may also be used for pur­poses oth­er than tax mat­ters or may be for­war­ded to a third state if the com­pet­ent au­thor­ity of the re­ques­ted state con­sents to such use or for­ward­ing, the FTA shall give its con­sent after ex­amin­ing the situ­ation.41 If the in­form­a­tion ob­tained is to be for­war­ded to crim­in­al au­thor­it­ies, the FTA shall give its con­sent in con­sulta­tion with the Fed­er­al Of­fice of Justice.

41 Amended by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

Art. 21 Use of the information for enforcement of Swiss tax law  

1 Only the in­form­a­tion trans­mit­ted to the re­quest­ing au­thor­ity may be used for the pur­pose of en­for­cing Swiss tax law.

2 Bank in­form­a­tion may be fur­ther used only if such in­form­a­tion could have been ob­tained un­der Swiss law.

3 If the in­form­a­tion was ob­tained on the basis of a per­son's duty to co­oper­ate, it may be used in crim­in­al pro­ceed­ings against that per­son only if the per­son con­sents to this or if such in­form­a­tion could also have been ob­tained without his co­oper­a­tion.

Art. 21a Procedure with deferred notification of persons entitled to appeal 4243  

1 Ex­cep­tion­ally, the FTA shall no­ti­fy per­sons en­titled to ap­peal about a re­quest by means of a de­cree after the in­form­a­tion has been trans­mit­ted if the re­quest­ing au­thor­ity demon­strates that the pur­pose of the ad­min­is­trat­ive as­sist­ance and the suc­cess of its in­vest­ig­a­tion would be com­prom­ised by pri­or no­ti­fic­a­tion.

2If an ap­peal is filed against the de­cree, only a de­clar­a­tion of un­law­ful­ness can be re­ques­ted.

3The FTA shall in­form the in­form­a­tion hold­ers and au­thor­it­ies who were made aware of the re­quest about the de­ferred no­ti­fic­a­tion. These per­sons and au­thor­it­ies may not in­form per­sons en­titled to ap­peal about the re­quest un­til after their de­ferred no­ti­fic­a­tion.

4 and 544

42 In­ser­ted by No I of the Fed­er­al Act of 21 March 2014, in force since 1 Aug. 2014 (AS 2014 2309; BBl 2013 8369).

43 In­ser­ted by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

44 Re­pealed by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, with ef­fect from 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

Section 4 Swiss Requests for Administrative Assistance 45

45 Amended by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and Implementation of the Convention of the Council of Europe and the OECD on Mutual Administrative Assistance in Tax Matters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

Art. 22  

1 The in­ter­ested tax au­thor­it­ies shall ad­dress their re­quest for in­ter­na­tion­al ad­min­is­trat­ive as­sist­ance to the FTA.

2 The FTA shall ex­am­ine the re­quest and de­cide wheth­er the re­quire­ments un­der the ad­min­is­trat­ive as­sist­ance pro­vi­sions in the ap­plic­able agree­ment are met. If the re­quire­ments are not met, the FTA shall no­ti­fy the re­quest­ing au­thor­ity of this in writ­ing, and give it the op­por­tun­ity to sup­ple­ment its re­quest in writ­ing.

3 The FTA shall trans­mit the re­quest to the com­pet­ent for­eign au­thor­ity and mon­it­or the ad­min­is­trat­ive as­sist­ance pro­ced­ure un­til its con­clu­sion.

4 De­cisions on Swiss re­quests for in­ter­na­tion­al ad­min­is­trat­ive as­sist­ance may not be chal­lenged by way of ap­peal.

5 The FTA shall trans­mit the in­form­a­tion re­ceived from abroad to the in­ter­ested tax au­thor­it­ies and at the same time no­ti­fy them of the re­stric­tions on the use of the trans­mit­ted in­form­a­tion and of the con­fid­en­ti­al­ity ob­lig­a­tion un­der the ad­min­is­trat­ive as­sist­ance pro­vi­sions of the ap­plic­able agree­ment.

5bis The FTA shall ex­am­ine wheth­er the in­form­a­tion re­ceived from abroad is of in­terest to oth­er Swiss au­thor­it­ies, and shall for­ward the in­form­a­tion to these au­thor­it­ies provided this is per­mit­ted un­der the ap­plic­able con­ven­tion and provided for by Swiss law. If re­quired, it shall ob­tain the con­sent of the com­pet­ent au­thor­ity in the re­ques­ted state.46

6 Ad­min­is­trat­ive as­sist­ance con­cern­ing bank in­form­a­tion may be re­ques­ted only if such in­form­a­tion could be ob­tained un­der Swiss law.

7 Para­graph 6 does not ap­ply to states from which Switzer­land may re­ceive in­form­a­tion without pri­or re­quest.47

46 In­ser­ted by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

47 In­ser­ted by Art. 40 of the Fed­er­al Act of 18 Dec. 2015 on the Auto­mat­ic In­ter­na­tion­al Ex­change of In­form­a­tion on Tax Mat­ters (AS 2016 1297; BBl 2015 5437). Amended by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

Chapter 3 Spontaneous Exchange of Information48

48 Inserted by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and Implementation of the Convention of the Council of Europe and the OECD on Mutual Administrative Assistance in Tax Matters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

Art. 22a Principles  

1 The Fed­er­al Coun­cil shall reg­u­late the de­tails of ob­lig­a­tions re­lated to the spon­tan­eous ex­change of in­form­a­tion. In do­ing so, it shall take ac­count of in­ter­na­tion­al stand­ards and the prac­tices of oth­er states.

2 The FTA and the can­ton­al tax ad­min­is­tra­tions shall take the meas­ures re­quired to identi­fy cases in which in­form­a­tion should be ex­changed spon­tan­eously.

3 The can­ton­al tax ad­min­is­tra­tions shall provide the FTA with the in­form­a­tion in­ten­ded for trans­mis­sion to the com­pet­ent for­eign au­thor­it­ies vol­un­tar­ily and in good time.

4 The FTA shall ex­am­ine this in­form­a­tion and de­cide which in­form­a­tion is to be trans­mit­ted.

5 The Fed­er­al De­part­ment of Fin­ance (FDF) may is­sue dir­ect­ives; in par­tic­u­lar it may re­quire the can­ton­al tax ad­min­is­tra­tions to use spe­cif­ic forms and that cer­tain forms are only to be sub­mit­ted in elec­tron­ic form.

Art. 22b Notification of persons entitled to appeal  

1 The FTA shall no­ti­fy the per­son con­cerned and oth­er per­sons whom they must as­sume based on the files to be en­titled to ap­peal un­der Art­icle 48 APA49 of the planned spon­tan­eous ex­change of in­form­a­tion.

2 By way of ex­cep­tion, they shall no­ti­fy these per­sons of the spon­tan­eous ex­change of in­form­a­tion after it has been car­ried out if the pur­pose of the ad­min­is­trat­ive as­sist­ance and the suc­cess of an in­vest­ig­a­tion would oth­er­wise be com­prom­ised. Art­icle 21a para­graphs 2 and 3 also ap­plies by ana­logy.

3 If it is not pos­sible to con­tact a per­son en­titled to ap­peal, the FTA shall no­ti­fy the per­son of the planned trans­mis­sion of in­form­a­tion by pub­lic­a­tion in the Fed­er­al Gaz­ette. It shall re­quest the per­son con­cerned to des­ig­nate a per­son au­thor­ised to ac­cept ser­vice. It shall spe­cify a dead­line for do­ing so.

Art. 22c Right to participate and inspect files for persons entitled to appeal  

Art­icle 15 ap­plies by ana­logy to the right to par­ti­cip­ate and in­spect files.

Art. 22d Procedure  

Art­icles 16, 17, 19 and 20 ap­ply by ana­logy to the pro­ced­ure.

Art. 22e Information spontaneously transmitted from abroad  

1 The FTA shall for­ward in­form­a­tion that oth­er states have spon­tan­eously trans­mit­ted to it to the tax au­thor­it­ies in­ter­ested in or­der to ap­ply and en­force Swiss tax law. It shall no­ti­fy them of the re­stric­tions on the use of the trans­mit­ted in­form­a­tion and of the con­fid­en­ti­al­ity ob­lig­a­tions un­der the ad­min­is­trat­ive as­sist­ance pro­vi­sions of the ap­plic­able agree­ment.

2 It shall for­ward the in­form­a­tion spon­tan­eously trans­mit­ted by an­oth­er state to oth­er Swiss au­thor­it­ies to which the in­form­a­tion is of in­terest provided this is per­mit­ted un­der the ap­plic­able con­ven­tion and provided for by Swiss law. If re­quired, it shall ob­tain the con­sent of the com­pet­ent au­thor­ity in the re­ques­ted state.

Chapter 4 Data Processing, Duty of Confidentiality and Statistics50

50 Inserted by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and Implementation of the Convention of the Council of Europe and the OECD on Mutual Administrative Assistance in Tax Matters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

Art. 22f Data processing  

In or­der to ful­fil its du­ties, the FTA may pro­cess per­son­al data in ac­cord­ance with the ap­plic­able con­ven­tion and this Act, in­clud­ing per­son­al data on ad­min­is­trat­ive and crim­in­al pro­ceed­ings and sanc­tions in tax mat­ters.

Art. 22g Information system  

1 The FTA shall op­er­ate an in­form­a­tion sys­tem for pro­cessing per­son­al data, in­clud­ing per­son­al data on ad­min­is­trat­ive and crim­in­al pro­ceed­ings and sanc­tions in tax mat­ters, that it has re­ceived based on the ap­plic­able con­ven­tion and this Act.

2 The data may only be pro­cessed by em­ploy­ees of the FTA or by spe­cial­ists su­per­vised by the FTA.

3 The in­form­a­tion sys­tem as­sists the FTA in ful­filling its du­ties un­der the ap­plic­able con­ven­tion and this Act. It may be used in par­tic­u­lar:

a.
to re­ceive and for­ward in­form­a­tion in ac­cord­ance with the ap­plic­able con­ven­tion and Swiss law;
b.
to pro­cess leg­al pro­ceed­ings in con­nec­tion with the ap­plic­able con­ven­tion and this Act;
c.
to im­pose and en­force ad­min­is­trat­ive and crim­in­al sanc­tions;
d.
to pro­cess re­quests for mu­tu­al ad­min­is­trat­ive and leg­al as­sist­ance;
e.
to com­bat the com­mis­sion of tax of­fences;
f.
to com­pile stat­ist­ics.
3bis The FTA may grant the Swiss tax au­thor­it­ies to which they for­ward in­form­a­tion spon­tan­eously trans­mit­ted from abroad on­line ac­cess to the data in the in­form­a­tion sys­tem that these au­thor­it­ies re­quire to ful­fil their stat­utory du­ties.51

4 The Fed­er­al Coun­cil shall reg­u­late the de­tails, in par­tic­u­lar on:

a.
the or­gan­isa­tion and man­age­ment of the in­form­a­tion sys­tem;
b.
the cat­egor­ies of per­son­al data pro­cessed;
c.
the cata­logue of data on ad­min­is­trat­ive and crim­in­al pro­ceed­ings and sanc­tions;
d.
the rights of ac­cess and to pro­cess data;
e.
the length of re­ten­tion peri­ods, archiv­ing and the de­struc­tion of data.

51 In­ser­ted by No I 3 of the FA of 21 June 2019 on the Im­ple­ment­a­tion of the Re­com­mend­a­tions of the Glob­al For­um on Trans­par­ency and the Ex­change of In­form­a­tion for Tax Pur­poses, in force since 1 Nov. 2019 (AS 2019 3161; BBl 2019 279).

Art. 22h Duty of confidentiality  

1 Any per­son en­trus­ted with or in­volved in the im­ple­ment­a­tion of an ap­plic­able con­ven­tion and this Act must pre­serve con­fid­en­ti­al­ity in re­la­tion to oth­er au­thor­it­ies and private in­di­vidu­als with re­gard to in­form­a­tion ac­quired in the ex­er­cise of their activ­it­ies.

2 No duty of con­fid­en­ti­al­ity ap­plies:

a.
to the trans­mis­sion of in­form­a­tion and to no­tices un­der the ap­plic­able con­ven­tion and this Act;
b.
in re­la­tion to ju­di­cial and ad­min­is­trat­ive au­thor­it­ies which the FDF has au­thor­ised in in­di­vidu­al cases to ob­tain of­fi­cial in­form­a­tion from the au­thor­it­ies re­spons­ible for im­ple­ment­ing this Act;
c.
if the ap­plic­able con­ven­tion per­mits the duty of con­fid­en­ti­al­ity to be waived and a stat­utory basis ex­ists in Swiss law for such a waiver.
Art. 22i Statistics  

1 The FTA shall pub­lish the stat­ist­ics re­quired for the peer re­views car­ried out by the Glob­al For­um on Trans­par­ency and Ex­change of In­form­a­tion for Tax Pur­poses.

2 There is no right of ac­cess to in­form­a­tion bey­ond that pub­lished in ac­cord­ance with para­graph 1.

Chapter 4a Transparency of Legal Entities based abroad with De Facto Management in Switzerland52

52 Inserted by No I 3 of the FA of 21 June 2019 on the Implementation of the Recommendations of the Global Forum on Transparency and the Exchange of Information for Tax Purposes, in force since 1 Nov. 2019 (AS 2019 3161; BBl 2019 279).

Art. 22ibis  

If a leg­al en­tity that is based abroad is in fact man­aged in Switzer­land, it must keep a re­gister of its pro­pri­et­ors at its ac­tu­al place of man­age­ment. The re­gister must re­cord the first name and sur­name or com­pany name and the ad­dress of these per­sons.

Chapter 5 Criminal Provisions53

53 Inserted by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and Implementation of the Convention of the Council of Europe and the OECD on Mutual Administrative Assistance in Tax Matters, in force since 1 Jan. 2017 (AS 20165059; BBl 2015 5585).

Art. 22j Infringements of official orders  

If the per­son con­cerned or the in­form­a­tion hold­er wil­fully fails to com­ply with an en­force­able rul­ing to pro­duce in­form­a­tion in ac­cord­ance with Art­icles 9 or 10 is­sued by the FTA and re­fer­ring to the pen­al­ties un­der this pro­vi­sion, they shall be li­able to a fine not ex­ceed­ing 10,000 francs.

Art. 22k Violation of the ban on providing information  

Any per­son who wil­fully or neg­li­gently vi­ol­ates the ban on provid­ing in­form­a­tion un­der Art­icle 21a para­graph 3 shall be li­able to a fine not ex­ceed­ing 10,000 francs.

Art. 22l Procedure  

1 The pro­sec­u­tion and ad­ju­dic­a­tion of of­fences un­der this Act are gov­erned by the Fed­er­al Act of 22 March 197454 on the Ad­min­is­trat­ive Crim­in­al Law.

2 The pro­sec­ut­ing and ad­ju­dic­at­ing au­thor­ity is the FTA.

Chapter 6 Final Provisions 55

55 Amended by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and Implementation of the Convention of the Council of Europe and the OECD on Mutual Administrative Assistance in Tax Matters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

Art. 23 Amendment of existing legislation  

Amend­ments to ex­ist­ing le­gis­la­tion are set out in the An­nex.

Art. 24 Transitional provision  

Im­ple­ment­ing pro­vi­sions that are based on the Fed­er­al De­cree of 22 June 195156 on the Im­ple­ment­a­tion of In­ter­gov­ern­ment­al Fed­er­al Con­ven­tions on the Avoid­ance of Double Tax­a­tion con­tin­ue to ap­ply for ad­min­is­trat­ive as­sist­ance re­quests that have already been sub­mit­ted when this Act comes in­to force.

Art. 24a Transitional provisions to the amendment of 21 March 2014 57  

1 Art­icle 6 para­graph 2bis and Art­icle 14a ap­ply to group re­quests sub­mit­ted after 1 Feb­ru­ary 2013.

2 Art­icle 14 para­graphs 1 and 2, Art­icle 15 para­graph 2 and Art­icle 21a of this Act as amended on 21 March 2014 also ap­ply to ad­min­is­trat­ive as­sist­ance re­quests already sub­mit­ted by the time of entry in­to force of the amend­ment of 21 March 2014

57 In­ser­ted by No I of the Fed­er­al Act of 21 March 2014, in force since 1 Aug. 2014 (AS 2014 2309; BBl 2013 8369).

Art. 25 Commencement  

1 This Act is sub­ject to an op­tion­al ref­er­en­dum.

2 The Fed­er­al Coun­cil will de­term­ine the com­mence­ment date.

Com­mence­ment date: 1 Feb­ru­ary 201358

58 FCD of 16 Jan. 2013.

Annex

(Art. 23)

Amendment of existing legislation

The enactments below are amended as follows:

59

59 The amendments may be consulted under AS 2013 231.

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