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

¹ In or­der to ful­fil its stat­utory du­ties, the FTA is per­mit­ted to pro­cess sens­it­ive per­son­al data, in­clud­ing data on ad­min­is­trat­ive and crim­in­al pro­ceed­ings and sanc­tions.¹²³

² …¹²⁴

³ In or­der to ful­fil its du­ties, the FTA is also au­thor­ised to carry out pro­fil­ing, in­clud­ing high-risk pro­fil­ing as defined in the Data Pro­tec­tion Act of 25 Septem­ber 2020¹²⁵:

a.

for re­view and audit pur­poses;

b.

to es­tab­lish tax li­ab­il­ity;

c.

to levy the tax;

d.

to pre­vent and pro­sec­ute breaches of VAT law;

e.

to pro­duce ana­lyses and risk pro­files;

f.

to pro­duce stat­ist­ics.¹²⁶