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. 22l Procedure

1 The pro­sec­u­tion and ad­ju­dic­a­tion of of­fences un­der this Act are gov­erned by the Fed­er­al Act of 22 March 197452 on the Ad­min­is­trat­ive Crim­in­al Law.

2 The pro­sec­ut­ing and ad­ju­dic­at­ing au­thor­ity is the FTA.

52 SR 313.0

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