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. 18a Deceased persons 38

Ad­min­is­trat­ive as­sist­ance may be provided in con­nec­tion with de­ceased per­sons. Their leg­al suc­cessors are gran­ted party status.

38 In­ser­ted by No I 3 of the FA of 21 June 2019 on the Im­ple­ment­a­tion of the Re­com­mend­a­tions of the Glob­al For­um on Trans­par­ency and the Ex­change of In­form­a­tion for Tax Pur­poses, in force since 1 Nov. 2019 (AS 2019 3161; BBl 2019 279).

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