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

If the per­son con­cerned or the in­form­a­tion hold­er wil­fully fails to com­ply with an en­force­able rul­ing to pro­duce in­form­a­tion in ac­cord­ance with Art­icles 9 or 10 is­sued by the FTA and re­fer­ring to the pen­al­ties un­der this pro­vi­sion, they shall be li­able to a fine not ex­ceed­ing 10,000 francs.