Amended by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883).
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 13 Registration requirement for Reporting Swiss Financial Institutions
1 Any person who becomes a Reporting Swiss Financial Institution under an agreement referred to in Article 1 paragraph 1 letter a or b and in accordance with this Act must register with the Federal Tax Administration (FTA) without being asked to do so. 2 The reporting Swiss financial institution must include in the registration: a. its name or business name and place of domicile or residence; entities or companies without legal personality that have their registered office abroad and sole proprietorships domiciled abroad must state their name or business name, their head office and the address of their management in Switzerland; b. the UID; c. the nature of its business; d. the date of commencement of business. 3 If a Swiss Financial Institution ceases to be a reporting institution under an agreement referred to in Article 1 paragraph 1 letter a or b and under this Act, or if it ceases its business activities, the financial institution must inform the FTA for the purpose of deregistrat
Art. 13 — Inserted by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883). Para. 1 — Amended by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883). Para. 3 — Amended by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883). Para. 4 — Second sentence inserted by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883). Para. 4 — Inserted by No I of the FA of 19 Jun
Art. 13a Registration Requirement for Relevant Reporting Crypto-Asset Service Providers
1 Any person who becomes a Relevant Reporting Crypto-Asset Service Provider under an agreement pursuant to Article 1 paragraph 1 letter c or d and in accordance with this Act must register with the FTA without being asked to do so. 2 In the application, the relevant crypto-asset service provider must state: a. its name or business name and place of domicile or residence; legal entities or companies without legal personality that have their registered office abroad and sole proprietorships domiciled abroad must state their name or business name, their head office and the address of their management in Switzerland; b. the UID; c. the nature of its business; d. the date of commencement of business; e. the connecting factors under Section I of the Annex to the CARF MCAA; f. whether it is a Swiss Reporting Crypto-Asset Service Provider. 3 If the status of a Relevant Reporting Crypto-Asset Service Provider ceases under an agreement pursuant to Article 1 paragraph 1 letter c or d and under th
Art. 13a — Inserted by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883). Para. 2 let. e — SR 0.653.4; BBl 2025 886