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

¹ Re­quests for ad­min­is­trat­ive as­sist­ance are ex­ecuted free of charge.

² The FTA may charge the per­son con­cerned or the in­form­a­tion hold­er for some or all of the costs it in­curs in con­nec­tion with the ex­change of in­form­a­tion if:

a.

the costs are ex­traordin­ar­ily high; and

b.

the per­son con­cerned or the in­form­a­tion hold­er con­trib­uted sub­stan­tially to the costs gen­er­ated through their in­ap­pro­pri­ate be­ha­viour.

³ The Fed­er­al Coun­cil shall spe­cify the cir­cum­stances rel­ev­ant to para­graph 2 and rule on the de­tails.