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

¹ If the per­sons en­titled to ap­peal con­sent to trans­mis­sion of the in­form­a­tion to the re­quest­ing au­thor­ity, they shall no­ti­fy the FTA of this in writ­ing. This con­sent is ir­re­voc­able.

² The FTA con­cludes the pro­ced­ure by trans­mit­ting the in­form­a­tion to the re­quest­ing au­thor­ity, mak­ing ref­er­ence to the con­sent of the per­sons en­titled to ap­peal.

³ If the con­sent cov­ers only some of the in­form­a­tion, the or­din­ary pro­ced­ure is con­duc­ted for the re­main­ing part.