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


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Art. 5a Agreements on the data protection 15

If the ap­plic­able con­ven­tion provides that the in­form­ing au­thor­ity may stip­u­late data pro­tec­tion pro­vi­sions that must be ob­served by the re­cip­i­ent au­thor­ity, the Fed­er­al Coun­cil may enter in­to agree­ments on data pro­tec­tion. The data pro­tec­tion pro­vi­sions that must be ob­served must provide at least the same level of pro­tec­tion as the Data Pro­tec­tion Act of 25 Septem­ber 202016.17

15 In­ser­ted 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).

16 SR 235.1

17 Second sen­tence amended by An­nex 1 No II 54 of the Data Pro­tec­tion Act of 25 Sept. 2020, in force since 1 Sept. 2023 (AS 2022 491; BBl 2017 6941).

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