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


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Art. 2 Competent authority 5

1 The Fed­er­al Tax Ad­min­is­tra­tion (FTA) is re­spons­ible for ad­min­is­trat­ive as­sist­ance pro­ced­ures.

2 Swiss courts and the com­pet­ent tax au­thor­it­ies un­der can­ton­al or com­mun­al law may send doc­u­ments dir­ectly by post to a per­son in a for­eign state if the rel­ev­ant agree­ment per­mits this.6

5 Amended by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

6 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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