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


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Art. 21a Procedure with deferred notification of persons entitled to appeal 4243

1 Ex­cep­tion­ally, the FTA shall no­ti­fy per­sons en­titled to ap­peal about a re­quest by means of a de­cree after the in­form­a­tion has been trans­mit­ted if the re­quest­ing au­thor­ity demon­strates that the pur­pose of the ad­min­is­trat­ive as­sist­ance and the suc­cess of its in­vest­ig­a­tion would be com­prom­ised by pri­or no­ti­fic­a­tion.

2If an ap­peal is filed against the de­cree, only a de­clar­a­tion of un­law­ful­ness can be re­ques­ted.

3The FTA shall in­form the in­form­a­tion hold­ers and au­thor­it­ies who were made aware of the re­quest about the de­ferred no­ti­fic­a­tion. These per­sons and au­thor­it­ies may not in­form per­sons en­titled to ap­peal about the re­quest un­til after their de­ferred no­ti­fic­a­tion.

4 and 5 …44

42 In­ser­ted by No I of the Fed­er­al Act of 21 March 2014, in force since 1 Aug. 2014 (AS 2014 2309; BBl 2013 8369).

43 In­ser­ted 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).

44 Re­pealed 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, with ef­fect from 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

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