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

Art. 10 Procurement of information from the information holder

1 The FTA shall re­quest the in­form­a­tion hold­er to pro­duce the in­form­a­tion that is likely to be ne­ces­sary to re­spond to the re­quest for ad­min­is­trat­ive as­sist­ance. It pre­scribes a dead­line for this.

2 It shall in­form the in­form­a­tion hold­er of the con­tent of the re­quest in­so­far as this is ne­ces­sary for pro­cure­ment of the in­form­a­tion.

3 The in­form­a­tion hold­er must pro­duce all rel­ev­ant in­form­a­tion that is in its pos­ses­sion or un­der its con­trol.

4 …25

25 Re­pealed by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and the Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, with ef­fect from 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).