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

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

of 28 September 2012 (Status as of 1 November 2019)


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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 APA47 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.

47 SR 172.021

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