Tax Administrative Assistance Act (TAAA)
Tax Administrative Assistance Act (TAAA)
SR 651.1 — Federal Act of 28 September 2012 on International Administrative Assistance in Tax Matters (Tax Administrative Assistance Act, TAAA).
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force. English consolidation of 1 September 2023, which is also the date of the current binding text.
Preamble
The Federal Assembly of the Swiss Confederation, based on Article 173 paragraph 2 of the Federal Constitution, and having considered the Federal Council Dispatch dated 6 July 2011, decrees:
SR 101 BBl 2011 6193
Contents
1. General Provisions — 7 articles 2. Exchange of Information on Request — 20 articles 3. Spontaneous Exchange of Information — 5 articles 4. Data Processing, Duty of Confidentiality and Statistics — 4 articles 5. Transparency of Legal Entities based abroad with De Facto Management in Switzerland — 1 article 6. Criminal Provisions — 3 articles 7. Final Provisions — 4 articles