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

¹ Any per­son en­trus­ted with or con­sul­ted on the ex­e­cu­tion of this Act must main­tain con­fid­en­ti­al­ity about the in­form­a­tion of which he has be­come aware in the per­form­ance of his du­ties to­wards oth­er au­thor­it­ies and private per­sons and must not grant un­au­thor­ised per­sons ac­cess to of­fi­cial doc­u­ments.

² There is no duty of con­fid­en­ti­al­ity:

a.

when provid­ing ad­min­is­trat­ive as­sist­ance un­der Art­icle 75 and in ful­filling an ob­lig­a­tion to re­port crim­in­al acts;

b.

to­wards ex­ec­ut­ive bod­ies of the ju­di­ciary or ad­min­is­tra­tion if the au­thor­ity en­trus­ted with the im­ple­ment­a­tion of this Act has been au­thor­ised by the Fed­er­al De­part­ment of Fin­ance to provide in­form­a­tion;

c.

in a par­tic­u­lar case to­wards the debt en­force­ment and bank­ruptcy au­thor­it­ies or in the re­port­ing of debt en­force­ment or bank­ruptcy of­fences to the dis­ad­vant­age of the FTA;

d.¹¹⁵

for the fol­low­ing in­form­a­tion entered in the Re­gister of Tax­able Per­sons: the num­ber un­der which he is re­gistered, ad­dress and busi­ness activ­ity, and be­gin­ning and end of tax li­ab­il­ity.