Tax Administrative Assistance Act

Starting point


 | Back in 2009, the Swiss Federal Council decided to amend the administrative assistance provisions in the Dual Taxation Agreement to reflect the provisions of Article 26 of the OECD Model Tax Convention. Consequently, Switzerland will also provide administrative assistance for the assessment process. Under the new legislation, foreign states are entitled to submit group requests for tax administrative assistance to Switzerland. In response to group requests, banks will be required to explain how groups of clients avoid taxation. Group requests must not constitute fishing expeditions (general enquiries, rather than requests for specific information). Group requests must refer to information about practices used after the legislation enters into force.




 | The Tax Administrative Assistance Act entered into force on 1 February 2013. The act is primarily designed to implement Switzerland's dual taxation agreements, which comply with the OECD model.The act has already been subject to a partial revision. The consultation process for the partial revision ended on 18 September 2013. The revised Tax Administrative Assistance Act entered into force on 1 August 2014. The amendment includes a new provision that envisages a procedure with, in exceptional cases, deferred notification of persons entitled to appeal, as well as more precise specifications regarding group requests. Switzerland will thereby comply with the applicable international standard for administrative assistance in tax matters as well as an additional recommendation of the Global Forum on Tax Transparency.