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. 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.

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