Federal Act
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Art. 21 Use of the information for enforcement of Swiss tax law
1 Only the information transmitted to the requesting authority may be used for the purpose of enforcing Swiss tax law. 2 Bank information may be further used only if such information could have been obtained under Swiss law. 3 If the information was obtained on the basis of a person's duty to cooperate, it may be used in criminal proceedings against that person only if the person consents to this or if such information could also have been obtained without his cooperation. |