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


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Art. 11 Procurement of information in the possession of the cantonal tax administrations

1 The FTA shall re­quest the com­pet­ent can­ton­al tax ad­min­is­tra­tions to trans­mit the in­form­a­tion that is likely to be ne­ces­sary to re­spond to the re­quest for ad­min­is­trat­ive as­sist­ance. If ne­ces­sary, the FTA may re­quest trans of the com­plete tax file.

2 It shall trans­mit the en­tire con­tent of the re­quest to the can­ton­al tax ad­min­is­tra­tions and pre­scribe a dead­line for trans­mis­sion of the in­form­a­tion.

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