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

Art. 4 Principles

1 …11

2 The ad­min­is­trat­ive as­sist­ance pro­ced­ure is car­ried out swiftly.

3 It is for­bid­den to provide in­form­a­tion on per­sons not con­cerned by the re­quest un­less this in­form­a­tion is fore­see­ably rel­ev­ant to the as­sess­ment of the tax situ­ation of the per­son con­cerned or the le­git­im­ate in­terests of per­sons who are not per­sons con­cerned out­weigh the in­terest of the re­quest­ing party in the trans­mis­sion of the in­form­a­tion.12

11 Re­pealed by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, with ef­fect from 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).

12 Amended by the An­nex to the Fed­er­al De­cree of 18 Dec. 2015 on the Ap­prov­al and Im­ple­ment­a­tion of the Con­ven­tion of the Coun­cil of Europe and the OECD on Mu­tu­al Ad­min­is­trat­ive As­sist­ance in Tax Mat­ters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).