English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 39 Approval powers
1 The Federal Assembly shall, by means of a simple federal decree, approve international treaties falling within its remit with jurisdictions that are to be included in the list referred to in Section 7 paragraph 1 letter f of the CRS MCAA or the list referred to in Section 7 paragraph 1 letter g of the CARF MCAA, regarding market access for financial service providers and the regularisation of taxpayers’ tax situations. 2 The Federal Council shall decide on whether to include a jurisdiction in the list under Section 7 paragraph 1 letter f of the CRS MCAA or in the list under Section 7 paragraph 1 letter g of the CARF MCAA. 3 It shall decide on requests from CARF Partner Jurisdictions, in accordance with Section 7 paragraph 1 letter c of the CARF MCAA, concerning the use of the information received for the assessment, collection or enforcement of taxes, the prosecution of tax offences, or the determination of appeals in respect of taxes under Article 2 paragraph 1 letter b number i of
Art. 39 — Amended by No I of the FA of 26 Sept. 2025, in force since 1 Jan. 2026 (AS 2026 48; BBl 2025 883). Para. 1 — SR 0.653.1 Para. 1 — SR 0.653.4; BBl 2025 886 Para. 3 — SR 0.652.1 Para. 5 — AS 2025 863
Art. 40 Amendment of other legislation
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The amendment may be consulted under AS 2016 1297.
Art. 41 Coordination with the amendment of 25 September 2015 to the CC (Employee benefits schemes)
With the entry into force of the amendment of 25 September 2015to the CC (Employee benefits schemes), Article 3 paragraph 5 letter a of this Act shall read as follows: …
AS 2016 935 SR 210 Inserted above.
Art. 41a Transitional provisions to the Amendment of 26 September 2025
1 Notwithstanding Section I Subsection A of the Annex to the CRS MCAA, the information to be reported under Section I Subsection A paragraphs 1 letter b and 6bis of the Annex to the CRS MCAA regarding the roles on the basis of which reportable persons are deemed to be controlling persons or holders of equity interests in the entity for each reportable account maintained or held by a Reporting Swiss Financial Institution on the day before the Amendment of 26 September 2025 to this Act comes into force, and for reporting periods ending in the second calendar year following that date, shall be reported only if such information is available in the electronically searchable data of the Reporting Swiss Financial Institution. 2 Persons who are resident for tax purposes in more than one jurisdiction may rely on the provisions contained in tax treaties until the day before the Amendment of 26 September 2025 to this Act concerning the determination of tax residence comes into force. Once this Am
Art. 41a — 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 — SR 0.653.1 Para. 4 — SR 0.653.4; BBl 2025 886
Art. 42 Referendum and commencement
1 This Act is subject to an optional referendum. 2 The Federal Council shall determine the commencement date. Commencement date: 1 Jan. 2017 Art. 39: 27 May 2016
Para. 2 — FCD of 20 April 2016.