For the purpose of procuring information, only measures which are in accordance with Swiss law for the assessment and enforcement of the tax claims referred to in the request may be taken.
Information that is in the possession of a bank, another financial institution, a mandated or authorised person or a fiduciary, or information concerning a participation in a legal entity may be requested if the applicable agreement provides for the transmission of such.
For the procurement of the requested information, the FTA shall contact the persons and authorities mentioned in Articles 9 to 12 who can be assumed to have such information.
The requesting authority is not entitled to inspect files or be present during proceedings in Switzerland.
Information procurement costs are not reimbursed.
Lawyers who are authorised to represent parties before judicial authorities in Switzerland under the Lawyers Act of 23 June 200023 (LawA) may refuse to surrender documents and information protected under the provisions on professional secrecy for lawyers.