Tax Administrative Assistance Act (TAAA)
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).
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Section 1 Administrative Assistance Requests by Fo
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. 6 Requests
1 Requests from a foreign state must be made in writing in one of the official languages of Switzerland or in English and include the information required by the applicable agreement. 2 If the applicable agreement does not specify any requirements for the content of a request, and unless otherwise apparent from the agreement, the request must include the following information: a. the identity of the person concerned, whereby the person may be identified by means other than his name and address; b. a description of the information requested and the form in which the requesting state wishes to receive this information; c. the tax purpose for which the information is requested; d. the grounds for presuming that the information requested is in the requested state or is in the possession of or under the control of an information holder resident in the requested state; e. the name and address of the presumed information holder, if known; f. a declaration that the request complies with the le
Para. 2bis — Inserted by No I of the Federal Act of 21 March 2014, in force since 1 Aug. 2014 (AS 2014 2309; BBl 2013 8369). Para. 3 — Amended by No I of the Federal Act of 21 March 2014, in force since 1 Aug. 2014 (AS 2014 2309; BBl 2013 8369).
Art. 7 Non-consideration
The request will not be considered if: a. it constitutes a fishing expedition; b. it requests information not covered by the administrative assistance provisions of the applicable agreement; or c. it violates the principle of good faith, particularly if it is based on information obtained through a criminal offence under Swiss law.
Section 2 Procurement of Information
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. 8 Principles
1 For the purpose of procuring information, only measures which are in accordance with Swiss law for the assessment and enforcement of the tax claims referred to in the request may be taken. 2 Information that is in the possession of a bank, another financial institution, a mandated or authorised person or a fiduciary, or information concerning a participation in a legal entity may be requested if the applicable agreement provides for the transmission of such. 3 For the procurement of the requested information, the FTA shall contact the persons and authorities mentioned in Articles 9 to 12 who can be assumed to have such information. 4 The requesting authority is not entitled to inspect files or be present during proceedings in Switzerland. 5 Information procurement costs are not reimbursed. 6 Lawyers who are authorised to represent parties before judicial authorities in Switzerland under the Lawyers Act of 23 June 2000 (LawA) may refuse to surrender documents and information protected
Para. 6 — SR 935.61
Art. 9 Procurement of information from the person concerned
1 If the person concerned has limited or unlimited tax liability in Switzerland, the FTA shall ask him to produce the information in his possession that is likely to be necessary to respond to the request for administrative assistance. It shall prescribe a deadline for this. 2 It shall inform the person concerned of the content of the request insofar as this is necessary for procurement of the information. 3 The person concerned must produce all relevant information that is in his possession or under his control. 4 The FTA shall undertake administrative measures such as audits or inspections insofar as this is necessary to respond to the request for administrative assistance. It shall inform the cantonal tax administration responsible for assessing the person concerned of the measures envisaged and allow it to participate in their execution. 5 …
Para. 5 — Repealed by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and the 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).
Art. 10 Procurement of information from the information holder
1 The FTA shall request the information holder to produce the information that is likely to be necessary to respond to the request for administrative assistance. It prescribes a deadline for this. 2 It shall inform the information holder of the content of the request insofar as this is necessary for procurement of the information. 3 The information holder must produce all relevant information that is in its possession or under its control. 4 …
Para. 4 — Repealed by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and the 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).
Art. 11 Procurement of information in the possession of the cantonal tax administrations
1 The FTA shall request the competent cantonal tax administrations to transmit the information that is likely to be necessary to respond to the request for administrative assistance. If necessary, the FTA may request trans of the complete tax file. 2 It shall transmit the entire content of the request to the cantonal tax administrations and prescribe a deadline for transmission of the information.
Art. 12 Procurement of information in the possession of other Swiss authorities
1 The FTA shall request the federal, cantonal and communal authorities to transfer the information that is likely to be necessary to respond to the request for administrative assistance. 2 It shall inform the authorities of the main content of the request and prescribe a deadline for transmission of the information.
Art. 13 Compulsory measures
1 Compulsory measures may be ordered: a. if carrying out compulsory measures is provided for under Swiss law; or b. to request information in accordance with Article 8 paragraph 2. 2 The FTA may use only the following compulsory measures to obtain information: a. the search of rooms or of objects, documents and records in written form or on image and data carriers; b. the seizure of objects, documents and records in written form or on image and data carriers; c. the enforced appearance of duly summoned witnesses. 3 Compulsory measures are ordered by the Director of the FTA or his authorised representative. 4 If there is a risk in delay and if a compulsory measure cannot be ordered in time, the person entrusted with procuring information may undertake a compulsory measure on his own initiative. This compulsory measure is valid only if it is approved by the Director of the FTA or his authorised representative within three business days. 5 The cantonal and communal police forces and other
Para. 7 — SR 313.0
Art. 14 Notification of persons entitled to appeal
1 The FTA shall notify the person concerned about the main parts of the request. 2 It shall notify the other persons whom it must assume on the basis of the files are entitled to appeal under Article 19 paragraph 2 about the administrative assistance procedure. 3 If a person under paragraph 1 or 2 (person entitled to appeal) is resident abroad, the FTA shall request the information holder to ask this person to designate a person in Switzerland who is authorised to accept service. It prescribes a deadline for this. 4 The FTA may directly inform a person entitled to appeal who is resident abroad provided: a. it is permitted to serve documents in the state concerned by post; or b. the requesting authority expressly consents to this procedure in the case at hand. 5 If a person entitled to appeal cannot be reached, the FTA shall notify him by way of the requesting authority or by means of a publication in the Federal Gazette on the request. It shall request the person to designate a person
Para. 1 — Amended by No I of the Federal Act of 21 March 2014, in force since 1 Aug. 2014 (AS 2014 2309; BBl 2013 8369). Para. 2 — Amended by No I of the Federal Act of 21 March 2014, in force since 1 Aug. 2014 (AS 2014 2309; BBl 2013 8369). Para. 4 let. b — 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 505
Art. 14a Notification in the case of group requests
1 At the request of the FTA, the information holder must identify the persons concerned by a group request. 2 The FTA shall notify persons entitled to appeal who are resident or domiciled in Switzerland about the request. 3 It shall ask the information holder to notify persons entitled to appeal who are resident or domiciled abroad about the request and at the same time to invite them to designate a person authorised to accept service in Switzerland. 3bis It may notify a person entitled to appeal who is resident or domiciled abroad directly if: a. it is permitted to serve documents in the state concerned by post; or b. the requesting authority expressly agrees to this procedure in the case at hand. 4 It shall further notify persons concerned by the group request anonymously via a publication in the Federal Gazette: a. about the receipt and content of the request; b. about their obligation to provide the FTA with one of the following addresses: 1. their address in Switzerland if they ar
Art. 14a — Inserted by No I of the Federal Act of 21 March 2014, in force since 1 Aug. 2014 (AS 2014 2309; BBl 2013 8369). Para. 3bis let. b — 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). Para. 4 let. b — Amended by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and
Art. 15 Right to participate and to inspect files
1 The persons entitled to appeal may participate in the procedure and inspect the files. 2 If the foreign authority demonstrates grounds for secrecy regarding certain case documents, the FTA may refuse to allow a person entitled to appeal to inspect the corresponding files in accordance with Article 27 of the APA.
Para. 2 — SR 172.021 Para. 2 — Amended by No I of the Federal Act of 21 March 2014, in force since 1 Aug. 2014 (AS 2014 2309; BBl 2013 8369).
Section 3 Transmission of Information
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. 16 Simplified procedure
1 If the persons entitled to appeal consent to transmission of the information to the requesting authority, they shall notify the FTA of this in writing. This consent is irrevocable. 2 The FTA concludes the procedure by transmitting the information to the requesting authority, making reference to the consent of the persons entitled to appeal. 3 If the consent covers only some of the information, the ordinary procedure is conducted for the remaining part.
Art. 17 Ordinary procedure
1 The FTA shall serve each person entitled to appeal with the final decree stating why administrative assistance is being provided and specifying the extent of the information to be transmitted. 2 Information that is likely to be immaterial may not be transmitted. The FTA shall remove or redact such information. 3 If a person entitled to appeal is resident abroad, the FTA shall notify them of the final decree by sending it to the person authorised to accept service, or directly if it is permitted to serve documents in the state concerned by post. It shall otherwise give notice of the decree by publication in the Federal Gazette. 4 At the same time, the FTA shall inform the cantonal tax administrations concerned of the issue and content of the final decree.
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 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).
Art. 18 Costs
1 Requests for administrative assistance are executed free of charge. 2 The FTA may charge the person concerned or the information holder for some or all of the costs it incurs in connection with the exchange of information if: a. the costs are extraordinarily high; and b. the person concerned or the information holder contributed substantially to the costs generated through their inappropriate behaviour. 3 The Federal Council shall specify the circumstances relevant to paragraph 2 and rule on the details.
Art. 18a Deceased persons
Administrative assistance may be provided in connection with deceased persons. Their legal successors are granted party status.
Art. 18a — 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 2019 279).
Art. 19 Appeals
1 Any order preceding the final decree, including an order concerning compulsory measures, may be enforced immediately and may be contested only together with the final decree. 2 The person concerned and other persons as specified in Article 48 of the APA are entitled to appeal. 3 The appeal has suspensive effect. Article 55 paragraphs 2 to 4 of the APA apply. 4 In principle, only one exchange of written submissions takes place. 5 For all other matters, the general provisions on federal justice apply.
Para. 2 — SR 172.021
Art. 20 Conclusion of the procedure
1 When the final decree or appeal decision has become fully enforceable, the FTA shall transmit the information to be exchanged to the requesting authority. 2 The FTA shall notify the requesting authority of the restrictions on the usability of the transmitted information and of the confidentiality obligations under the administrative assistance provisions of the applicable agreement. 3 If the agreement stipulates that the information obtained through administrative assistance may also be used for purposes other than tax matters or may be forwarded to a third state if the competent authority of the requested state consents to such use or forwarding, the FTA shall give its consent after examining the situation. If the information obtained is to be forwarded to criminal authorities, the FTA shall give its consent in consultation with the Federal Office of Justice.
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 1 Jan. 2017 (AS 2016 5059; BBl 2015 5585).
Art. 21 Use of the information for enforcement of Swiss tax law
1 Only the information transmitted to the requesting authority may be used for the purpose of enforcing Swiss tax law. 2 Bank information may be further used only if such information could have been obtained under Swiss law. 3 If the information was obtained on the basis of a person's duty to cooperate, it may be used in criminal proceedings against that person only if the person consents to this or if such information could also have been obtained without his cooperation.
Art. 21a Procedure with deferred notification of persons entitled to appeal
1 Exceptionally, the FTA shall notify persons entitled to appeal about a request by means of a decree after the information has been transmitted if the requesting authority demonstrates that the purpose of the administrative assistance and the success of its investigation would be compromised by prior notification. 2 If an appeal is filed against the decree, only a declaration of unlawfulness can be requested. 3 The FTA shall inform the information holders and authorities who were made aware of the request about the deferred notification. These persons and authorities may not inform persons entitled to appeal about the request until after their deferred notification. 4 and 5 …
Art. 21a — Inserted by No I of the Federal Act of 21 March 2014, in force since 1 Aug. 2014 (AS 2014 2309; BBl 2013 8369). Art. 21a — 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). Para. 4 — Repealed by the Annex to the Federal Decree of 18 Dec. 2015 on the Approval and Implementation
Section 4 Swiss Requests for Administrative Assist
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. 22
1 The interested tax authorities shall address their request for international administrative assistance to the FTA. 2 The FTA shall examine the request and decide whether the requirements under the administrative assistance provisions in the applicable agreement are met. If the requirements are not met, the FTA shall notify the requesting authority of this in writing, and give it the opportunity to supplement its request in writing. 3 The FTA shall transmit the request to the competent foreign authority and monitor the administrative assistance procedure until its conclusion. 4 Decisions on Swiss requests for international administrative assistance may not be challenged by way of appeal. 5 The FTA shall transmit the information received from abroad to the interested tax authorities and at the same time notify them of the restrictions on the use of the transmitted information and of the confidentiality obligation under the administrative assistance provisions of the applicable agreemen
Para. 5bis — 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). Para. 7 — Inserted by Art. 40 of the Federal Act of 18 Dec. 2015 on the Automatic International Exchange of Information on Tax Matters (AS 2016 1297; BBl 2015 5437). Amended by the Annex to the Federal Decree of 18 Dec. 2015 o