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

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.