Swiss Tax Administrative Assistance Act Will Enter into Force Shortly

Swiss Tax Administrative Assistance Act Will Enter into Force Shortly

The Swiss Federal Council resolved to bring the new Tax Administrative Assistance Act into effect on February 01, 2013. 

The Act governs the execution of administrative assistance under double taxation agreements. It will replace the existing ordinance governing the implementation of double taxation agreements.

The new law will make possible group requests in accordance with the international standard. Such requests require a description of the action taken by bank clients whose data is requested to avoid taxation and must be clearly distinct from fishing expeditions.

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