Tax Administrative Assistance Act (TAAA)

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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).

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

Art. 22ibis

If a legal entity that is based abroad is in fact managed in Switzerland, it must keep a register of its proprietors at its actual place of management. The register must record the first name and surname or company name and the address of these persons.

Official text on Fedlex — consolidation of 1 September 2023

fedlex.data.admin.ch