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

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).