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


Open article in different language:  DE  |  FR  |  IT
Art. 22

1 The in­ter­ested tax au­thor­it­ies shall ad­dress their re­quest for in­ter­na­tion­al ad­min­is­trat­ive as­sist­ance to the FTA.

2 The FTA shall ex­am­ine the re­quest and de­cide wheth­er the re­quire­ments un­der the ad­min­is­trat­ive as­sist­ance pro­vi­sions in the ap­plic­able agree­ment are met. If the re­quire­ments are not met, the FTA shall no­ti­fy the re­quest­ing au­thor­ity of this in writ­ing, and give it the op­por­tun­ity to sup­ple­ment its re­quest in writ­ing.

3 The FTA shall trans­mit the re­quest to the com­pet­ent for­eign au­thor­ity and mon­it­or the ad­min­is­trat­ive as­sist­ance pro­ced­ure un­til its con­clu­sion.

4 De­cisions on Swiss re­quests for in­ter­na­tion­al ad­min­is­trat­ive as­sist­ance may not be chal­lenged by way of ap­peal.

5 The FTA shall trans­mit the in­form­a­tion re­ceived from abroad to the in­ter­ested tax au­thor­it­ies and at the same time no­ti­fy them of the re­stric­tions on the use of the trans­mit­ted in­form­a­tion and of the con­fid­en­ti­al­ity ob­lig­a­tion un­der the ad­min­is­trat­ive as­sist­ance pro­vi­sions of the ap­plic­able agree­ment.

5bis The FTA shall ex­am­ine wheth­er the in­form­a­tion re­ceived from abroad is of in­terest to oth­er Swiss au­thor­it­ies, and shall for­ward the in­form­a­tion to these au­thor­it­ies provided this is per­mit­ted un­der the ap­plic­able con­ven­tion and provided for by Swiss law. If re­quired, it shall ob­tain the con­sent of the com­pet­ent au­thor­ity in the re­ques­ted state.46

6 Ad­min­is­trat­ive as­sist­ance con­cern­ing bank in­form­a­tion may be re­ques­ted only if such in­form­a­tion could be ob­tained un­der Swiss law.

7 Para­graph 6 does not ap­ply to states from which Switzer­land may re­ceive in­form­a­tion without pri­or re­quest.47

46 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).

47 In­ser­ted by Art. 40 of the Fed­er­al Act of 18 Dec. 2015 on the Auto­mat­ic In­ter­na­tion­al Ex­change of In­form­a­tion on Tax Mat­ters (AS 2016 1297; BBl 2015 5437). 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).

Previous article Show article in the law Next article

Diese Seite ist durch reCAPTCHA geschützt und die Google Datenschutzrichtlinie und Nutzungsbedingungen gelten.

Feedback
Gesetzeskürzel Name
DE FR IT EN
DE FR IT EN
Laden