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


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Art. 12 Procurement of information in the possession of other Swiss authorities

1 The FTA shall re­quest the fed­er­al, can­ton­al and com­mun­al au­thor­it­ies to trans­fer the in­form­a­tion that is likely to be ne­ces­sary to re­spond to the re­quest for ad­min­is­trat­ive as­sist­ance.

2 It shall in­form the au­thor­it­ies of the main con­tent of the re­quest and pre­scribe a dead­line for trans­mis­sion of the in­form­a­tion.

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