Federal Act
on Value Added Tax
(Value Added Tax Act, VAT Act)

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

of 12 June 2009 (Status as of 1 January 2022)


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Art. 76 Processing of data 120

1 In or­der to ful­fil its stat­utory du­ties, the FTA is per­mit­ted to pro­cess sens­it­ive per­son­al data and per­son­al­ity pro­files, in­clud­ing data on ad­min­is­trat­ive and crim­in­al pro­sec­u­tions and sanc­tions.

2 It may sys­tem­at­ic­ally use the Old-Age and Sur­viv­ors' In­sur­ance num­ber as defined in Art­icle 50cof the Fed­er­al Act of 20 Decem­ber 1946121 on Old-Age and Sur­viv­ors' In­sur­ance to es­tab­lish tax li­ab­il­ity.

120 Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

121 SR 831.10

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