Tax Administrative Assistance Act (TAAA)
Amended by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and Implementation of the Convention of the Council of Europe and the OECD on Mutual Administrative Assistance in Tax Matters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 1 Subject matter and scope of application
1 This Act governs the execution of administrative assistance in the exchange of information on request and in the spontaneous exchange of information: a. in accordance with agreements for the avoidance of double taxation; b. in accordance with other international agreements that provide for the exchange of information regarding tax matters. 2 It is subject to the derogations of individual applicable agreements.
Para. 1 — Amended by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and Implementation of the Convention of the Council of Europe and the OECD on Mutual Administrative Assistance in Tax Matters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).
Art. 2 Competent authority
1 The Federal Tax Administration (FTA) is responsible for administrative assistance procedures. 2 Swiss courts and the competent tax authorities under cantonal or communal law may send documents directly by post to a person in a foreign state if the relevant agreement permits this.
Art. 2 — Amended by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and Implementation of the Convention of the Council of Europe and the OECD on Mutual Administrative Assistance in Tax Matters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585). Para. 2 — Inserted by No I 3 of the FA of 21 June 2019 on the Implementation of the Recommendations of the Global Forum on Transparency and the Exchange of Information for Tax Purposes, in force since 1 Nov. 2019 (AS 2019 3161; BBl
Art. 3 Definitions
For the purposes of this Act: a. the person concerned is the person about whom an administrative assistance request for information is made or a person whose tax situation is the subject of a spontaneous exchange of information; b. the information holder is the person in Switzerland who is in possession of the requested information. bbis. an exchange of information on request is an exchange of information based on a request for mutual administrative assistance; c. group requests are administrative assistance requests for information on two or more people with identical behaviour patterns who are identifiable by means of precise details d. a spontaneous exchange of information is an unrequested exchange of information available to the FTA or the cantonal tax administrations that may be of interest to the competent foreign authority.
let. a — Amended by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and Implementation of the Convention of the Council of Europe and the OECD on Mutual Administrative Assistance in Tax Matters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585). let. bbis — Inserted by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and Implementation of the Convention of the Council of Europe and the OECD on Mutual Administrative Assistance in Tax Matters, in force since 1
Art. 4 Principles
1 … 2 The administrative assistance procedure is carried out swiftly. 3 It is forbidden to provide information on persons not concerned by the request unless this information is foreseeably relevant to the assessment of the tax situation of the person concerned or the legitimate interests of persons who are not persons concerned outweigh the interest of the requesting party in the transmission of the information.
Para. 1 — Repealed by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and Implementation of the Convention of the Council of Europe and the OECD on Mutual Administrative Assistance in Tax Matters, with effect from 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585). Para. 3 — Amended by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and Implementation of the Convention of the Council of Europe and the OECD on Mutual Administrative Assistance in Tax Matters, in force since
Art. 4a Electronic procedures
1 The Federal Council may require the electronic conduct of procedures under this Act. If so, it shall regulate the modalities of such conduct. 2 The FTA shall ensure the authenticity and integrity of data transmitted during the electronic conduct of procedures. 3 In the case of the electronic filing of submissions whose signature is required by law, it may recognise a different form of electronic confirmation of the information from a qualified electronic signature.
Art. 4a — Inserted by No I 6 of the FA of 18 June 2021 on Electronic Tax-related Procedures, in force since 1 Jan. 2022 (AS 2021 673; BBl 2020 4705).
Art. 5 Applicable procedural law
1 Unless otherwise specified in this Act, the Federal Act of 20 December 1968 on Administrative Procedure (APA) applies. 2 Article 22a paragraph 1 of the APA on statutory or official periods does not apply.
Para. 1 — SR 172.021
Art. 5a Agreements on the data protection
If the applicable convention provides that the informing authority may stipulate data protection provisions that must be observed by the recipient authority, the Federal Council may enter into agreements on data protection. The data protection provisions that must be observed must provide at least the same level of protection as the Data Protection Act of 25 September 2020.
Art. 5a — Inserted by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and Implementation of the Convention of the Council of Europe and the OECD on Mutual Administrative Assistance in Tax Matters, in force since 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585). SR 235.1 Second sentence amended by Annex 1 No II 54 of the Data Protection Act of 25 Sept. 2020, in force since 1 Sept. 2023 (AS 2022 491; BBl 2017 6941).