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)


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Art. 5a Agreements on the data protection 15

If the ap­plic­able con­ven­tion provides that the in­form­ing au­thor­ity may stip­u­late data pro­tec­tion pro­vi­sions that must be ob­served by the re­cip­i­ent au­thor­ity, the Fed­er­al Coun­cil may enter in­to agree­ments on data pro­tec­tion. The data pro­tec­tion pro­vi­sions that must be ob­served must provide at least the same level of pro­tec­tion as the Fed­er­al Act of 19 June 199216 on Data Pro­tec­tion.

15 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).

16 SR 235.1

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