Amended by No I 9 of the FA of 19 March 2021 on Administrative Facilitations and a Relief of the Federal Budget, in force since 1 Jan. 2022 (AS 2021 654; BBl 2020 6985).
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 38 Principles
1 The entities obliged to cooperate shall bear the costs of the facilities required to fulfil their obligations under this Act. 2 They shall receive adequate compensation from the Service for the costs that they incur in conducting surveillance and providing information pursuant to Articles 21 and 22. 3 The cantons shall contribute the costs incurred by the Service in providing its services and paying compensation to the entities obliged to cooperate. 4 The Federal Council may provide that: a. the entities obliged to cooperate receive no compensation for providing any information or for providing certain information; b. services provided by the Service in connection with the provision of any information or certain information are not taken into account in calculating the cantons' contribution to the costs.
Art. 38a Modalities
1 The Federal Council shall regulate the calculation and disbursement of compensation and the calculation and collection of contributions to costs. 2 It may provide that the compensation and contributions to costs are calculated on an individual basis or at a flat rate. 3 It shall specify the tariffs for calculations made on an individual basis. 4 For calculations made on a flat-rate basis, it shall take account of the extent to which the costs may be attributed to the Confederation or to individual cantons according to the benefit of the information and the surveillance. If the cantons have agreed on the shares of the overall costs that they are each to bear, the allocation of costs shall be based on this agreement. 5 In the case of flat-rate compensation and contributions to costs, the Service shall provide statements on its services and those of the entities obliged to cooperate showing the amounts that would be incurred in the case of an individual assessment.