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 January 2022)


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Art. 12 Procurement of information in the possession of other Swiss authorities

1 The FTA shall re­quest the fed­er­al, can­ton­al and com­mun­al au­thor­it­ies to trans­fer the in­form­a­tion that is likely to be ne­ces­sary to re­spond to the re­quest for ad­min­is­trat­ive as­sist­ance.

2 It shall in­form the au­thor­it­ies of the main con­tent of the re­quest and pre­scribe a dead­line for trans­mis­sion of the in­form­a­tion.

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