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. 22f Data processing
In order to fulfil its duties, the FTA may process personal data in accordance with the applicable convention and this Act, including personal data on administrative and criminal proceedings and sanctions in tax matters.
Art. 22g Information system
1 The FTA shall operate an information system for processing personal data, including personal data on administrative and criminal proceedings and sanctions in tax matters, that it has received based on the applicable convention and this Act. 2 The data may only be processed by employees of the FTA or by specialists supervised by the FTA. 3 The information system assists the FTA in fulfilling its duties under the applicable convention and this Act. It may be used in particular: a. to receive and forward information in accordance with the applicable convention and Swiss law; b. to process legal proceedings in connection with the applicable convention and this Act; c. to impose and enforce administrative and criminal sanctions; d. to process requests for mutual administrative and legal assistance; e. to combat the commission of tax offences; f. to compile statistics. 3bis The FTA may grant the Swiss tax authorities to which they forward information spontaneously transmitted from abroad o
Para. 3bis — 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. 22h Duty of confidentiality
1 Any person entrusted with or involved in the implementation of an applicable convention and this Act must preserve confidentiality in relation to other authorities and private individuals with regard to information acquired in the exercise of their activities. 2 No duty of confidentiality applies: a. to the transmission of information and to notices under the applicable convention and this Act; b. in relation to judicial and administrative authorities which the FDF has authorised in individual cases to obtain official information from the authorities responsible for implementing this Act; c. if the applicable convention permits the duty of confidentiality to be waived and a statutory basis exists in Swiss law for such a waiver.
Art. 22i Statistics
1 The FTA shall publish the statistics required for the peer reviews carried out by the Global Forum on Transparency and Exchange of Information for Tax Purposes. 2 There is no right of access to information beyond that published in accordance with paragraph 1.