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


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Art. 18a Deceased persons 39

Ad­min­is­trat­ive as­sist­ance may be provided in con­nec­tion with de­ceased per­sons. Their leg­al suc­cessors are gran­ted party status.

39 In­ser­ted by No I 3 of the FA of 21 June 2019 on the Im­ple­ment­a­tion of the Re­com­mend­a­tions of the Glob­al For­um on Trans­par­ency and the Ex­change of In­form­a­tion for Tax Pur­poses, in force since 1 Nov. 2019 (AS 2019 3161; BBl 2019 279).

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