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

¹ When the fi­nal de­cree or ap­peal de­cision has be­come fully en­force­able, the FTA shall trans­mit the in­form­a­tion to be ex­changed to the re­quest­ing au­thor­ity.

² The FTA shall no­ti­fy the re­quest­ing au­thor­ity of the re­stric­tions on the us­ab­il­ity of the trans­mit­ted in­form­a­tion and of the con­fid­en­ti­al­ity ob­lig­a­tions un­der the ad­min­is­trat­ive as­sist­ance pro­vi­sions of the ap­plic­able agree­ment.

³ If the agree­ment stip­u­lates that the in­form­a­tion ob­tained through ad­min­is­trat­ive as­sist­ance may also be used for pur­poses oth­er than tax mat­ters or may be for­war­ded to a third state if the com­pet­ent au­thor­ity of the re­ques­ted state con­sents to such use or for­ward­ing, the FTA shall give its con­sent after ex­amin­ing the situ­ation.⁴¹ If the in­form­a­tion ob­tained is to be for­war­ded to crim­in­al au­thor­it­ies, the FTA shall give its con­sent in con­sulta­tion with the Fed­er­al Of­fice of Justice.