English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 22 Tasks of the FTA
1 The FTA shall ensure the proper implementation of the applicable agreement and this Act. 2 It shall take all measures and decisions necessary for the implementation. 3 It may prescribe the use of certain forms and require that certain forms be submitted solely in electronic format. 4 It may issue directives. These shall be based on the OECD commentaries on the Model Competent Authority Agreement and on the Addendum of 8 June 2023 to the CRS MCAA and to the CRS, including its amendment, or on the CARF MCAA and on the CARF.
Para. 4 — AS 2025 863 Para. 4 — SR 0.653.1 Para. 4 — SR 0.653.4; BBl 2025 886 Para. 4 — Second sentence amended by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883).
Art. 23 Data processing
1 In order to fulfil its tasks under the applicable agreements and this Act, the FTA may process personal data and data relating to legal entities, including sensitive personal data in connection with tax-related administrative and criminal prosecutions and sanctions. 2 It may systematically use the tax identification numbers set out in Article 2 paragraph 1 letters f to h to perform its tasks under the applicable agreements and this Act.
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).
Art. 24 Information system
1 The FTA shall operate an information system for processing personal data and data relating to legal entities, including sensitive personal data in connection with tax-related administrative and criminal prosecutions and sanctions. 2 The data may be processed only by FTA employees or by specialists under the control of the FTA. 3 The purpose of the information system is to enable the FTA to perform its tasks under the applicable agreements and this Act. In particular, it may be used to: a. receive and forward information in accordance with the applicable agreements and Swiss law; b. keep a register of the reporting Swiss financial institutions; [tab] bbis keep a register of Relevant Reporting Crypto-Asset Service Providers; c. process legal proceedings associated with the applicable agreements and this Act; d. carry out the reviews cited in Article 28; e. impose and enforce administrative and criminal sanctions; f. process administrative and mutual legal assistance requests; g. combat
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. 3 let. tab — Inserted by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883). Para. 3 let. e — 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 let. b — Amended by No I of the FA of 2
Art. 25 Duty to provide information
1 Persons and authorities to which the FTA transmits information received from abroad in accordance with the applicable agreements and this Act, as well as Swiss Financial Institutions and Relevant Reporting Crypto-Asset Service Providers, must provide the FTA with information on all facts relevant to the implementation of the agreements and this Act. 2 The FTA, the Swiss Financial Market Supervisory Authority, the self-regulatory organisations referred to in Article 24 AMLA and the supervisory organisations referred to in Article 43a of the Financial Market Supervision Act of 22 June 2007 (FINMASA) may exchange among themselves information not accessible to the public which they require to fulfil their respective duties under this Act or under federal legislation on combating money laundering and terrorist financing, in particular personal data and data relating to legal entities, including sensitive personal data in accordance with Article 5 letter c numbers 1, 2, 5 and 6 FADP or sen
Art. 25 — Amended by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883). Para. 2 — SR 955.0 Para. 2 — SR 956.1 Para. 2 — SR 235.1 Para. 2 — SR 172.010
Art. 26 Confidentiality obligation
1 Any person entrusted with the enforcement of an applicable agreement and this Act or who is involved in their enforcement shall preserve confidentiality towards other authorities and private individuals about the findings of which they become aware in the course of their work. 2 There is no obligation to preserve confidentiality: a. for the transmission of information and notifications under the applicable agreement and this Act; b. with respect to judicial and administrative bodies that have been authorised in the specific case by the FDF to obtain official information from the authorities entrusted with the enforcement of this Act; c. insofar as the applicable agreement allows for the removal of the confidentiality obligation and there is a legal basis for this removal under Swiss law. 3 Findings relating to third parties made in the course of a review in accordance with Article 28 may be used only for the implementation of the applicable agreement.
Art. 27 Statistics
1 The FTA shall publish the statistics necessary for the peer review of the Global Forum on Transparency and Exchange of Information for Tax Purposes. 2 There is no right to access information beyond that published in accordance with paragraph 1.
Art. 28 Review
1 The FTA shall review Swiss Financial Institutions and the relevant Reporting Crypto-Asset Service Providers with regard to compliance with their duties under the applicable agreements and this Act. 2 For the purposes of clarifying the facts, it may: a. inspect the books, records and other documents of the Swiss Financial Institution or the Relevant Reporting Crypto-Asset Service Provider at its premises or order the surrender thereof; b. obtain information in writing and verbally. 3 If the FTA finds that the Swiss Financial Institution or the Relevant Reporting Crypto-Asset Service Provider has failed to fulfil its obligations, or has done so inadequately, it shall give it the opportunity to comment on the shortcomings identified. 4 If the Swiss Financial Institution or the Relevant Reporting Crypto-Asset Service Provider and the FTA cannot reach an agreement, the FTA shall issue a ruling. 5 On request, the FTA shall issue a declaratory ruling on: a. on its status as a financial inst
Art. 28 — Amended by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883).
Art. 28a Electronic procedures
1 The Federal Council may stipulate the electronic conduct of procedures under this Act. In doing so, it shall regulate the modalities of such conduct. 2 The FTA shall ensure the authenticity and integrity of the data in electronic procedures. 3 For the electronic filing of submissions whose signature is required by law, it may accept a different electronic confirmation of the information by the person submitting it from a qualified electronic signature.
Art. 28a — Inserted by No I 7 of the FA of 18 June 2021 on Electronic Procedures in the Field of Taxation, in force since 1 Jan. 2022 (AS 2021 673; BBl 2020 4705).
Art. 29 Applicable procedural law
Unless otherwise specified in this Act, the APA applies.
Art. 29 — Amended by No I 7 of the FA of 18 June 2021 on Electronic Procedures in the Field of Taxation, in force since 1 Jan. 2022 (AS 2021 673; BBl 2020 4705). SR 172.021
Art. 30 Legal remedies
1 Appeals against rulings issued by the FTA in accordance with Articles 22 to 29 can be filed in writing within 30 days of such rulings being issued. 2 The appeal shall include the motions and set out the grounds on which it is based. 3 Where an appeal has been validly filed, the FTA shall examine the ruling without being bound by the motions submitted and issue a substantiated appeal decision. 4 A complaint against the appeal decision is governed by the general provisions on federal procedural law.