651.1
STAHIGLAAF
CH
CH
Art. 20 Bundesgesetz vom 28. September 2012 über die internationale Amtshilfe in Steuersachen (StAhiG) - Abschluss des Verfahrens
StAhiG; 2. Kapitel: Informationsaustausch auf Ersuchen
Art. 20 StAhiG · Abschluss des Verfahrens
Ist die Schlussverfügung oder der Beschwerdeentscheid rechtskräftig geworden, so übermittelt die ESTV die zum Austausch bestimmten Informationen an die ersuchende Behörde.
Sie weist die ersuchende Behörde auf die Einschränkung der Verwendbarkeit der übermittelten Informationen sowie auf die Geheimhaltungspflichten nach den Amtshilfebestimmungen des anwendbaren Abkommens hin.
Sieht das anwendbare Abkommen vor, dass die im Rahmen des Amtshilfeverfahrens erhaltenen Informationen auch für andere Zwecke als für Steuerzwecke verwendet oder an einen Drittstaat weitergeleitet werden dürfen, sofern die zuständige Behörde des ersuchten Staates dieser Verwendung oder Weiterleitung zustimmt, so erteilt die ESTV nach entsprechender Prüfung ihre Zustimmung. Sollen die erhaltenen Informationen an Strafbehörden weitergeleitet werden, so erteilt die ESTV die Zustimmung im Einvernehmen mit dem Bundesamt für Justiz.
Gerichtsentscheide zu dieser Bestimmung (31)
A-5870/2022 (art. 20 al. 2 LAAF)
Israel v. Switzerland: Administrative Assistance in Tax Matters
Mentioned as being consistent with the AFC's reminder to the Israeli tax authorities regarding the restrictions on the use of transmitted information.
A-5106/2021 (Art. 20 al. 1 LAAF)
Third-Party Name Mention in Tax Requests Does Not Grant Standing
Cited to explain that the transmission of information can still occur regardless of the current proceedings.
A-5127/2021 (Art. 20 al. 1 LAAF)
International Tax Assistance Case: Applicant Denied Party Status
Cited to allow transmission of information by the AFC to the foreign authority, independent of the present proceedings, once the decision on the merits in case A-4787/2020 is final.
A-127/2022 (Art. 20 al. 1 LAAF)
Israel-Switzerland Tax Information Exchange Administrative Assistance Appeals Dismissed
Cited to explain when information transmission can take place.
A-6412/2020 (Art. 20 cpv. 2 LAAF)
Italy Tax Authority Information Exchange Upheld
This provision is cited in the dispositive to ensure compliance with the principle of speciality and the communication of information.
A-6412/2020 (Art. 20 cpv. 3 LAAF)
Italy Tax Authority Information Exchange Upheld
This provision is cited in the dispositive to ensure compliance with the principle of speciality and the communication of information.
A-4856/2022 (Art. 20 al. 1 LAAF)
Federal Administrative Court Upholds Tax Information Exchange with France
Cited to establish that the transmission of information by the AFC only occurs after the decision to reject appeals has become final.
A-3404/2022 (Art. 20 al. 1 LAAF)
Swiss Court Upholds Tax Information Exchange Despite Residency Dispute
States that the transmission of information by the Federal Tax Administration is only to take place after the decision rejecting the appeals has become final.
A-1955/2022 (Art. 20 al. 2 LAAF)
Swiss Federal Tax Administration v. French Tax Authorities
Cited for reminding the requesting authority of restrictions on information use.
A-1143/2021 (Art. 20 al. 3 LAAF)
Swiss Taxpayer Loses Appeal Against Information Sharing with France
Considered not applicable to the request, as it concerns information obtained in another jurisdiction and not by the AFC.
A-1142/2021 (Art. 20 al. 3 LAAF)
French Tax Authority Information Request Upheld
Cited in the rejection of the argument that German authorities failed to obtain consent from Swiss authorities before transferring data to French authorities, as this provision applies to information collected by the Swiss Federal Tax Administration.
A-1145/2021 (Art. 20 al. 3 LAAF)
France v. Switzerland: Tax Information on Swiss Bank Accounts
Regulates the consent of the AFC for the use or transmission of information to third parties or for non-fiscal purposes.
A-1147/2021 (Art. 20 al. 3 LAAF)
Taxpayer's Appeal on Information Exchange with France Rejected
Requires the consent of the competent authority for the use of information for purposes other than fiscal ones or for transmission to a third state.
A-1285/2021 (Art. 20 al. 3 LAAF)
Taxpayer Appeal Against Administrative Assistance in Tax Evasion Case Dismissed
Used to reject the appellant's argument regarding consent for transmission of data to a third country, as this provision applies to information collected by the AFC itself, not information obtained by foreign authorities.
A-1295/2021 (Art. 20 al. 1 LAAF)
Lack of Standing to Appeal Final Administrative Tax Assistance Decision
Cited in reasoning regarding the execution of administrative assistance.