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# Tax Administrative Assistance Act (TAAA)

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- Created on Aug 13, 2026

## Tax Administrative Assistance Act (TAAA)

SR 651.1 — Federal Act of 28 September 2012 on International Administrative Assistance in Tax Matters (Tax Administrative Assistance Act, TAAA).

[fedlex.data.admin.ch](https://fedlex.data.admin.ch/eli/cc/2013/31?utm_source=slatesource)

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force. English consolidation of 1 September 2023, which is also the date of the current binding text.

[fedlex.data.admin.ch](https://fedlex.data.admin.ch/eli/cc/2013/31?utm_source=slatesource)

## Preamble

The Federal Assembly of the Swiss Confederation, based on Article 173 paragraph 2 of the Federal Constitution, and having considered the Federal Council Dispatch dated 6 July 2011, decrees:

SR 101 BBl 2011 6193

## Contents

1\. General Provisions — 7 articles 2. Exchange of Information on Request — 20 articles 3. Spontaneous Exchange of Information — 5 articles 4. Data Processing, Duty of Confidentiality and Statistics — 4 articles 5. Transparency of Legal Entities based abroad with De Facto Management in Switzerland — 1 article 6. Criminal Provisions — 3 articles 7. Final Provisions — 4 articles

[Official text on Fedlex — consolidation of 1 September 2023](https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/2013/31/20230901/en/html/fedlex-data-admin-ch-eli-cc-2013-31-20230901-en-html-4.html?utm_source=slatesource)