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

Art. 1 Subject matter and scope of application

1 This Act gov­erns the ex­e­cu­tion of ad­min­is­trat­ive as­sist­ance in the ex­change of in­form­a­tion on re­quest and in the spon­tan­eous ex­change of in­form­a­tion:4

a.
in ac­cord­ance with agree­ments for the avoid­ance of double tax­a­tion;
b.
in ac­cord­ance with oth­er in­ter­na­tion­al agree­ments that provide for the ex­change of in­form­a­tion re­gard­ing tax mat­ters.

2 It is sub­ject to the derog­a­tions of in­di­vidu­al ap­plic­able agree­ments.

4 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).