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

¹ The FTA shall no­ti­fy the per­son con­cerned and oth­er per­sons whom they must as­sume based on the files to be en­titled to ap­peal un­der Art­icle 48 APA⁴⁹ of the planned spon­tan­eous ex­change of in­form­a­tion.

² By way of ex­cep­tion, they shall no­ti­fy these per­sons of the spon­tan­eous ex­change of in­form­a­tion after it has been car­ried out if the pur­pose of the ad­min­is­trat­ive as­sist­ance and the suc­cess of an in­vest­ig­a­tion would oth­er­wise be com­prom­ised. Art­icle 21a para­graphs 2 and 3 also ap­plies by ana­logy.

³ If it is not pos­sible to con­tact a per­son en­titled to ap­peal, the FTA shall no­ti­fy the per­son of the planned trans­mis­sion of in­form­a­tion by pub­lic­a­tion in the Fed­er­al Gaz­ette. It shall re­quest the per­son con­cerned to des­ig­nate a per­son au­thor­ised to ac­cept ser­vice. It shall spe­cify a dead­line for do­ing so.