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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. 3 Definitions

For the pur­poses of this Act:

a.7
the per­son con­cerned is the per­son about whom an ad­min­is­trat­ive as­sist­ance re­quest for in­form­a­tion is made or a per­son whose tax situ­ation is the sub­ject of a spon­tan­eous ex­change of in­form­a­tion;
b.
the in­form­a­tion hold­er is the per­son in Switzer­land who is in pos­ses­sion of the re­ques­ted in­form­a­tion.
bbis.8
an ex­change of in­form­a­tion on re­quest is an ex­change of in­form­a­tion based on a re­quest for mu­tu­al ad­min­is­trat­ive as­sist­ance;
c.9
group re­quests are ad­min­is­trat­ive as­sist­ance re­quests for in­form­a­tion on two or more people with identic­al be­ha­viour pat­terns who are iden­ti­fi­able by means of pre­cise de­tails
d.10
a spon­tan­eous ex­change of in­form­a­tionis an un­re­ques­ted ex­change of in­form­a­tion avail­able to the FTA or the can­ton­al tax ad­min­is­tra­tions that may be of in­terest to the com­pet­ent for­eign au­thor­ity.

7 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).

8 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).

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

10 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).