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

¹ For the pur­pose of pro­cur­ing in­form­a­tion, only meas­ures which are in ac­cord­ance with Swiss law for the as­sess­ment and en­force­ment of the tax claims re­ferred to in the re­quest may be taken.

² In­form­a­tion that is in the pos­ses­sion of a bank, an­oth­er fin­an­cial in­sti­tu­tion, a man­dated or au­thor­ised per­son or a fi­du­ciary, or in­form­a­tion con­cern­ing a par­ti­cip­a­tion in a leg­al en­tity may be re­ques­ted if the ap­plic­able agree­ment provides for the trans­mis­sion of such.

³ For the pro­cure­ment of the re­ques­ted in­form­a­tion, the FTA shall con­tact the per­sons and au­thor­it­ies men­tioned in Art­icles 9 to 12 who can be as­sumed to have such in­form­a­tion.

⁴ The re­quest­ing au­thor­ity is not en­titled to in­spect files or be present dur­ing pro­ceed­ings in Switzer­land.

⁵ In­form­a­tion pro­cure­ment costs are not re­im­bursed.

⁶ Law­yers who are au­thor­ised to rep­res­ent parties be­fore ju­di­cial au­thor­it­ies in Switzer­land un­der the Law­yers Act of 23 June 2000²² (LawA) may re­fuse to sur­render doc­u­ments and in­form­a­tion pro­tec­ted un­der the pro­vi­sions on pro­fes­sion­al secrecy for law­yers.