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

¹ The Fed­er­al Coun­cil may re­quire the elec­tron­ic con­duct of pro­ced­ures un­der this Act. If so, it shall reg­u­late the mod­al­it­ies of such con­duct.

² The FTA shall en­sure the au­then­ti­city and in­teg­rity of data trans­mit­ted dur­ing the elec­tron­ic con­duct of pro­ced­ures.

³ In the case of the elec­tron­ic fil­ing of sub­mis­sions whose sig­na­ture is re­quired by law, it may re­cog­nise a dif­fer­ent form of elec­tron­ic con­firm­a­tion of the in­form­a­tion from a qual­i­fied elec­tron­ic sig­na­ture.