Tax administrative assistance: detailed rules on costs established in ordinance
Bern, 11.11.2015 - During its meeting today, the Federal Council adopted a revision of the Tax Administrative Assistance Ordinance. The new provision defines in greater detail the possibility of passing on the costs of international administrative assistance to the person or financial institution concerned, as provided for in the Act.
The new provision of the Tax Administrative Assistance Ordinance will come into force on 1 January 2016. Under the Tax Administrative Assistance Act, the Federal Tax Administration can pass on costs if they are extraordinarily high and the person concerned or the information holder contributed substantially to the costs generated through their inappropriate behaviour. The new provision of the Tax Administrative Assistance Ordinance describes what is to be deemed an extraordinarily high sum and lists the components of the costs that can be passed on.
Address for enquiries
Anne Césard, Communications, State Secretariat for International Financial Matters SIF
Tel. +41 462 62 91, anne.cesard@sif.admin.ch
Publisher
The Federal Council
https://www.admin.ch/gov/en/start.html
Federal Department of Finance
https://www.efd.admin.ch/efd/en/home.html
Federal Department of Finance
https://www.efd.admin.ch/efd/en/home.html
