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. 23 Amendment of existing legislation
Amendments to existing legislation are set out in the Annex.
Art. 24 Transitional provision
Implementing provisions that are based on the Federal Decree of 22 June 1951 on the Implementation of Intergovernmental Federal Conventions on the Avoidance of Double Taxation continue to apply for administrative assistance requests that have already been submitted when this Act comes into force.
SR 672.2
Art. 24a Transitional provisions to the amendment of 21 March 2014
1 Article 6 paragraph 2bis and Article 14a apply to group requests submitted after 1 February 2013. 2 Article 14 paragraphs 1 and 2, Article 15 paragraph 2 and Article 21a of this Act as amended on 21 March 2014 also apply to administrative assistance requests already submitted by the time of entry into force of the amendment of 21 March 2014
Art. 24a — 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. 25 Commencement
1 This Act is subject to an optional referendum. 2 The Federal Council will determine the commencement date. Commencement date: 1 February 2013
Para. 2 — FCD of 16 Jan. 2013.