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

¹ Com­puls­ory meas­ures may be ordered:

a.

if car­ry­ing out com­puls­ory meas­ures is provided for un­der Swiss law; or

b.

to re­quest in­form­a­tion in ac­cord­ance with Art­icle 8 para­graph 2.

² The FTA may use only the fol­low­ing com­puls­ory meas­ures to ob­tain in­form­a­tion:

a.

the search of rooms or of ob­jects, doc­u­ments and re­cords in writ­ten form or on im­age and data car­ri­ers;

b.

the seizure of ob­jects, doc­u­ments and re­cords in writ­ten form or on im­age and data car­ri­ers;

c.

the en­forced ap­pear­ance of duly summoned wit­nesses.

³ Com­puls­ory meas­ures are ordered by the Dir­ect­or of the FTA or his au­thor­ised rep­res­ent­at­ive.

⁴ If there is a risk in delay and if a com­puls­ory meas­ure can­not be ordered in time, the per­son en­trus­ted with pro­cur­ing in­form­a­tion may un­der­take a com­puls­ory meas­ure on his own ini­ti­at­ive. This com­puls­ory meas­ure is val­id only if it is ap­proved by the Dir­ect­or of the FTA or his au­thor­ised rep­res­ent­at­ive with­in three busi­ness days.

⁵ The can­ton­al and com­mun­al po­lice forces and oth­er au­thor­it­ies as­sist the FTA in the ex­e­cu­tion of com­puls­ory meas­ures.

⁶ The can­ton­al tax ad­min­is­tra­tions con­cerned may par­ti­cip­ate in the ex­e­cu­tion of com­puls­ory meas­ures.

⁷ Fur­ther­more, Art­icles 42 and 45 to 50 para­graphs 1 and 2 of the Fed­er­al Act of 22 March 1974²⁶ on Ad­min­is­trat­ive Crim­in­al Law ap­ply.