Persons entrusted with or consulted on the execution of this Act must maintain confidentiality about the information of which they have become aware in the performance of their duties towards other authorities and private persons and must not grant unauthorised persons access to official documents.
There is no duty of confidentiality:
when providing administrative assistance under Article 75 and in fulfilling an obligation to report criminal acts;
towards executive bodies of the judiciary or administration if the authority entrusted with the implementation of this Act has been authorised by the Federal Department of Finance to provide information;
in a particular case towards the debt enforcement and bankruptcy authorities or in the reporting of debt enforcement or bankruptcy offences to the disadvantage of the FTA;
for the following information on taxable persons listed in the Register of Taxable Persons: registration number, address, business activity and beginning and end of tax liability;
in the case of measures in accordance with Article 79a.