The OECD clarifies the commentary on Article 26 (Exchange of Information) of the Model Tax Convention

On 19 February 2024, the OECD Council approved an update to the commentary on Article 26 (Exchange of Information) of the OECD Model Convention. This update clarifies, among others, that information received through administrative assistance may also be used in relation to persons not mentioned in the initial request.

In the context of the peer review process of the Global Forum on Transparency and Exchange of Information for Tax Purposes, a question was raised with respect to the use of information obtained through administrative assistance in relation to third parties. The commentary on Article 26 of the OECD Model Tax Convention has so far been silent on this question. The OECD working group responsible for interpreting the international standard discussed this issue and proposed a corresponding clarification in the commentary on Article 26 (Exchange of Information) of the OECD Model Tax Convention, which was then approved by the OECD Council (OECD information dated 27 February 2024 Model Tax Convention on Income and on Capital: Condensed Version 2017 | en | OECD).

This clarification makes it clear that a Contracting State may use the information received on the basis of a request in relation to any person. The receiving Contracting State is not required to inform or to request authorisation from the sending Contracting State regarding such use. The material scope of application for such information remains limited to tax purposes.

The update also provides interpretative guidance on confidentiality, in particular on taxpayers’ access to exchanged information and the use of this information, in particular for statistical purposes.

This clarification will be implemented by the Federal Tax Administration (FTA) with immediate effect.


General questions: State Secretariat for International Finance SIF
Tel. +41 58 462 71 29,

Questions of application: Federal Tax Administration FTA
Tel. +41 58 462 72 41,

Last modification 22.03.2024

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