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

For the pur­poses of this Act:

a.⁷

the per­son con­cerned is the per­son about whom an ad­min­is­trat­ive as­sist­ance re­quest for in­form­a­tion is made or a per­son whose tax situ­ation is the sub­ject of a spon­tan­eous ex­change of in­form­a­tion;

b.

the in­form­a­tion hold­er is the per­son in Switzer­land who is in pos­ses­sion of the re­ques­ted in­form­a­tion.

b^bis.⁸

an ex­change of in­form­a­tion on re­quest is an ex­change of in­form­a­tion based on a re­quest for mu­tu­al ad­min­is­trat­ive as­sist­ance;

c.⁹

group re­quests are ad­min­is­trat­ive as­sist­ance re­quests for in­form­a­tion on two or more people with identic­al be­ha­viour pat­terns who are iden­ti­fi­able by means of pre­cise de­tails

d.¹⁰

a spon­tan­eous ex­change of in­form­a­tionis an un­re­ques­ted ex­change of in­form­a­tion avail­able to the FTA or the can­ton­al tax ad­min­is­tra­tions that may be of in­terest to the com­pet­ent for­eign au­thor­ity.