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

¹ Any or­der pre­ced­ing the fi­nal de­cree, in­clud­ing an or­der con­cern­ing com­puls­ory meas­ures, may be en­forced im­me­di­ately and may be con­tested only to­geth­er with the fi­nal de­cree.

² The per­son con­cerned and oth­er per­sons as spe­cified in Art­icle 48 of the APA⁴⁰ are en­titled to ap­peal.

³ The ap­peal has sus­pens­ive ef­fect. Art­icle 55 para­graphs 2 to 4 of the APA ap­ply.

⁴ In prin­ciple, only one ex­change of writ­ten sub­mis­sions takes place.

⁵ For all oth­er mat­ters, the gen­er­al pro­vi­sions on fed­er­al justice ap­ply.