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. 2 Competent authority 5

1 The Fed­er­al Tax Ad­min­is­tra­tion (FTA) is re­spons­ible for ad­min­is­trat­ive as­sist­ance pro­ced­ures.

2 Swiss courts and the com­pet­ent tax au­thor­it­ies un­der can­ton­al or com­mun­al law may send doc­u­ments dir­ectly by post to a per­son in a for­eign state if the rel­ev­ant agree­ment per­mits this.6

5 Amended by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

6 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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