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. 21a Procedure with deferred notification of persons entitled to appeal 4142

1 Ex­cep­tion­ally, the FTA shall no­ti­fy per­sons en­titled to ap­peal about a re­quest by means of a de­cree after the in­form­a­tion has been trans­mit­ted if the re­quest­ing au­thor­ity demon­strates that the pur­pose of the ad­min­is­trat­ive as­sist­ance and the suc­cess of its in­vest­ig­a­tion would be com­prom­ised by pri­or no­ti­fic­a­tion.

2If an ap­peal is filed against the de­cree, only a de­clar­a­tion of un­law­ful­ness can be re­ques­ted.

3The FTA shall in­form the in­form­a­tion hold­ers and au­thor­it­ies who were made aware of the re­quest about the de­ferred no­ti­fic­a­tion. These per­sons and au­thor­it­ies may not in­form per­sons en­titled to ap­peal about the re­quest un­til after their de­ferred no­ti­fic­a­tion.

4 and 5 …43

41 In­ser­ted by No I of the Fed­er­al Act of 21 March 2014, in force since 1 Aug. 2014 (AS 2014 2309; BBl 2013 8369).

42 In­ser­ted 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).

43 Re­pealed 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, with ef­fect from 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

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