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

¹ Any per­son en­trus­ted with or in­volved in the im­ple­ment­a­tion of an ap­plic­able con­ven­tion and this Act must pre­serve con­fid­en­ti­al­ity in re­la­tion to oth­er au­thor­it­ies and private in­di­vidu­als with re­gard to in­form­a­tion ac­quired in the ex­er­cise of their activ­it­ies.

² No duty of con­fid­en­ti­al­ity ap­plies:

a.

to the trans­mis­sion of in­form­a­tion and to no­tices un­der the ap­plic­able con­ven­tion and this Act;

b.

in re­la­tion to ju­di­cial and ad­min­is­trat­ive au­thor­it­ies which the FDF has au­thor­ised in in­di­vidu­al cases to ob­tain of­fi­cial in­form­a­tion from the au­thor­it­ies re­spons­ible for im­ple­ment­ing this Act;

c.

if the ap­plic­able con­ven­tion per­mits the duty of con­fid­en­ti­al­ity to be waived and a stat­utory basis ex­ists in Swiss law for such a waiver.