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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)

Art. 22k Violation of the ban on providing information

Any per­son who wil­fully or neg­li­gently vi­ol­ates the ban on provid­ing in­form­a­tion un­der Art­icle 21a para­graph 3 shall be li­able to a fine not ex­ceed­ing 10,000 francs.