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

¹ The FTA shall for­ward in­form­a­tion that oth­er states have spon­tan­eously trans­mit­ted to it to the tax au­thor­it­ies in­ter­ested in or­der to ap­ply and en­force Swiss tax law. It shall no­ti­fy them of the re­stric­tions on the use of the trans­mit­ted in­form­a­tion and of the con­fid­en­ti­al­ity ob­lig­a­tions un­der the ad­min­is­trat­ive as­sist­ance pro­vi­sions of the ap­plic­able agree­ment.

² It shall for­ward the in­form­a­tion spon­tan­eously trans­mit­ted by an­oth­er state to oth­er Swiss au­thor­it­ies to which the in­form­a­tion is of in­terest 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.