- The FDPIC criticizes the fact that the FTA does not inform “only indirectly affected” third parties in advance and thus violates Art. 14 para. 2 StAhiG (transparency).
- FDPIC concluded investigation, FTA rejected recommendation; case is with the FDF pursuant to Art. 27 para. 5 FADP, decisions of other instances pending.
The FDPIC has published an “Update in the US tax dispute” – the update consists of the fact that there is nothing new. It concerns the FDPIC’s clarification of the facts in connection with requests for administrative assistance from the Internal Revenue Service (IRS) to the Federal Tax Administration (FTA). The FDPIC has completed its clarification of the facts with Recommendation from 18 December 2017 completed. It was about
- firstly, the question of when personal data may only be released in redacted form and when in unredacted form. This depends on whether the person concerned is “affected” by the administrative assistance. If it is, it does not fall under Art. 4(3) of the Tax Administrative Assistance Act (StAhiG), which restricts the provision of data. The FDPIC has not accused the FTA of anything under this heading;
- and about the further question, when to inform in advance third parties whose information is to be transmitted without redaction are. The FTA does not inform “only indirectly affected persons” here. The According to the FDPIC, violates the transparency rule from Art. 14 para. 2 StAhiG.
The FTA has rejected the FDPIC’s recommendation, which is why the FDPIC has referred the matter to the FDF for a decision pursuant to Art. 27 (5) FADP. However, the FDF has not yet issued a ruling, which is why the FDPIC called for haste. Only when the FDF has issued a ruling can the matter be submitted to the Federal Administrative Court (Art. 27 para. 6 FADP).
Prof. Andrea Opel wrote in the NZZ this week (8÷14). a contribution to the topic probably as a follow-up to the St. Gallen seminar on the international exchange of information in tax matters in June 2018, about which the Tages-Anzeiger has reported.