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.
Art. 22a Principles
1 The Federal Council shall regulate the details of obligations related to the spontaneous exchange of information. In doing so, it shall take account of international standards and the practices of other states. 2 The FTA and the cantonal tax administrations shall take the measures required to identify cases in which information should be exchanged spontaneously. 3 The cantonal tax administrations shall provide the FTA with the information intended for transmission to the competent foreign authorities voluntarily and in good time. 4 The FTA shall examine this information and decide which information is to be transmitted. 5 The Federal Department of Finance (FDF) may issue directives; in particular it may require the cantonal tax administrations to use specific forms and that certain forms are only to be submitted in electronic form.
Art. 22b Notification of persons entitled to appeal
1 The FTA shall notify the person concerned and other persons whom they must assume based on the files to be entitled to appeal under Article 48 APA of the planned spontaneous exchange of information. 2 By way of exception, they shall notify these persons of the spontaneous exchange of information after it has been carried out if the purpose of the administrative assistance and the success of an investigation would otherwise be compromised. Article 21a paragraphs 2 and 3 also applies by analogy. 3 If it is not possible to contact a person entitled to appeal, the FTA shall notify the person of the planned transmission of information by publication in the Federal Gazette. It shall request the person concerned to designate a person authorised to accept service. It shall specify a deadline for doing so.
Para. 1 — SR 172.021
Art. 22c Right to participate and inspect files for persons entitled to appeal
Article 15 applies by analogy to the right to participate and inspect files.
Art. 22d Procedure
Articles 16, 17, 19 and 20 apply by analogy to the procedure.
Art. 22e Information spontaneously transmitted from abroad
1 The FTA shall forward information that other states have spontaneously transmitted to it to the tax authorities interested in order to apply and enforce Swiss tax law. It shall notify them of the restrictions on the use of the transmitted information and of the confidentiality obligations under the administrative assistance provisions of the applicable agreement. 2 It shall forward the information spontaneously transmitted by another state to other Swiss authorities to which the information is of interest provided this is permitted under the applicable convention and provided for by Swiss law. If required, it shall obtain the consent of the competent authority in the requested state.