The exchange of information upon request refers to the exchange of information between tax authorities further to a request for administrative assistance. The basis is formed by bilateral agreements and the administrative assistance convention.
The rules on the exchange of tax-related information upon request are set out in bilateral double taxation agreements (DTAs), as well as in tax information exchange agreements (TIEAs). The corresponding OECD international standard is decisive. Administrative assistance can also be provided on the basis of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (administrative assistance convention).
Administrative assistance convention
Double taxation agreements (Classified Compilation)
Tax information exchange agreements (Classified Compilation)
The Federal Tax Administration (FTA) is responsible for enforcing the exchange of information upon request. The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) regularly examines whether the exchange of information upon request is implemented correctly.
Last modification 02.12.2021