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)


Open article in different language:  DE  |  FR  |  IT
Art. 4a Electronic procedures 13

1 The Fed­er­al Coun­cil may re­quire the elec­tron­ic con­duct of pro­ced­ures un­der this Act. If so, it shall reg­u­late the mod­al­it­ies of such con­duct.

2 The FTA shall en­sure the au­then­ti­city and in­teg­rity of data trans­mit­ted dur­ing the elec­tron­ic con­duct of pro­ced­ures.

3 In the case of the elec­tron­ic fil­ing of sub­mis­sions whose sig­na­ture is re­quired by law, it may re­cog­nise a dif­fer­ent form of elec­tron­ic con­firm­a­tion of the in­form­a­tion from a qual­i­fied elec­tron­ic sig­na­ture.

13 In­ser­ted by No I 6 of the FA of 18 June 2021 on Elec­tron­ic Tax-re­lated Pro­ced­ures, in force since 1 Jan. 2022 (AS 2021 673; BBl 2020 4705).

Previous article Show article in the law Next article

Diese Seite ist durch reCAPTCHA geschützt und die Google Datenschutzrichtlinie und Nutzungsbedingungen gelten.

Feedback