Federal Act
on International Administrative Assistance in Tax Matters
(Tax Administrative Assistance Act, TAAA)

¹ The FTA shall op­er­ate an in­form­a­tion sys­tem for pro­cessing per­son­al data, in­clud­ing per­son­al data on ad­min­is­trat­ive and crim­in­al pro­ceed­ings and sanc­tions in tax mat­ters, that it has re­ceived based on the ap­plic­able con­ven­tion and this Act.

² The data may only be pro­cessed by em­ploy­ees of the FTA or by spe­cial­ists su­per­vised by the FTA.

³ The in­form­a­tion sys­tem as­sists the FTA in ful­filling its du­ties un­der the ap­plic­able con­ven­tion and this Act. It may be used in par­tic­u­lar:

a.

to re­ceive and for­ward in­form­a­tion in ac­cord­ance with the ap­plic­able con­ven­tion and Swiss law;

b.

to pro­cess leg­al pro­ceed­ings in con­nec­tion with the ap­plic­able con­ven­tion and this Act;

c.

to im­pose and en­force ad­min­is­trat­ive and crim­in­al sanc­tions;

d.

to pro­cess re­quests for mu­tu­al ad­min­is­trat­ive and leg­al as­sist­ance;

e.

to com­bat the com­mis­sion of tax of­fences;

f.

to com­pile stat­ist­ics.

^3bis The FTA may grant the Swiss tax au­thor­it­ies to which they for­ward in­form­a­tion spon­tan­eously trans­mit­ted from abroad on­line ac­cess to the data in the in­form­a­tion sys­tem that these au­thor­it­ies re­quire to ful­fil their stat­utory du­ties.⁵⁰

⁴ The Fed­er­al Coun­cil shall reg­u­late the de­tails, in par­tic­u­lar on:

a.

the or­gan­isa­tion and man­age­ment of the in­form­a­tion sys­tem;

b.

the cat­egor­ies of per­son­al data pro­cessed;

c.

the cata­logue of data on ad­min­is­trat­ive and crim­in­al pro­ceed­ings and sanc­tions;

d.

the rights of ac­cess and to pro­cess data;

e.

the length of re­ten­tion peri­ods, archiv­ing and the de­struc­tion of data.