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

¹ The Fed­er­al Coun­cil shall reg­u­late the de­tails of ob­lig­a­tions re­lated to the spon­tan­eous ex­change of in­form­a­tion. In do­ing so, it shall take ac­count of in­ter­na­tion­al stand­ards and the prac­tices of oth­er states.

² The FTA and the can­ton­al tax ad­min­is­tra­tions shall take the meas­ures re­quired to identi­fy cases in which in­form­a­tion should be ex­changed spon­tan­eously.

³ The can­ton­al tax ad­min­is­tra­tions shall provide the FTA with the in­form­a­tion in­ten­ded for trans­mis­sion to the com­pet­ent for­eign au­thor­it­ies vol­un­tar­ily and in good time.

⁴ The FTA shall ex­am­ine this in­form­a­tion and de­cide which in­form­a­tion is to be trans­mit­ted.

⁵ The Fed­er­al De­part­ment of Fin­ance (FDF) may is­sue dir­ect­ives; in par­tic­u­lar it may re­quire the can­ton­al tax ad­min­is­tra­tions to use spe­cif­ic forms and that cer­tain forms are only to be sub­mit­ted in elec­tron­ic form.