Internal Law 6 Finance 65 Exchange of information on tax matters
Diritto nazionale 6 Finanze 65 Scambio di informazioni in materia fiscale

653.1 Federal Act of 18 December 2015 on the International Automatic Exchange of Information in Tax Matters (AEOIA)

653.1 Legge federale del 18 dicembre 2015 sullo scambio automatico internazionale di informazioni a fini fiscali (LSAI)

Index Inverser les langues Précédent Suivant
Index Inverser les langues

Art. 26 Confidentiality obligation

1 Any person entrusted with the enforcement of an applicable agreement and this Act or who is involved in their enforcement shall remain silent towards other authorities and private individuals about the findings of which they become aware in the course of their work.

2 There is no confidentiality obligation:

a.
for the transmission of information and notifications under the applicable agreement and this Act;
b.
with respect to judicial and administrative bodies that have been authorised in the specific case by the FDF to obtain official information from the authorities entrusted with the enforcement of this Act;
c.
insofar as the applicable agreement allows for the removal of the confidentiality obligation and there is a legal basis for this removal under Swiss law.

3 Findings relating to third parties made in the course of a review in accordance with Article 28 may be used only for the implementation of the applicable agreement.

Art. 27 Statistiche

1 L’AFC pubblica le statistiche necessarie per la valutazione tra pari del Forum globale sulla trasparenza e sullo scambio di informazioni a fini fiscali.

2 Non sussiste alcun diritto di accesso a informazioni più ampie rispetto a quelle pubblicate secondo il capoverso 1.

 

This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.