642.21 VSTGLIALIP

CH

Art. 37 Federal Law of October 13, 1965 on Withholding Tax (WTA)

LIA; Chapitre 3 Autorités et procédure; A. Autorités; III. Secret

Open official source Full Act (83 Articles) Machine-readable Markdown (.md)

Art. 37 LIA

Any person responsible for the implementation of this law or called upon to assist in its execution is obliged, with respect to other official services and private individuals, to maintain secrecy regarding what they learn in the course of their duties and to refuse access to official documents.

The obligation of secrecy does not exist: a. when it involves providing the assistance stipulated in Art. 36, para. 1, or fulfilling the obligation to report punishable acts; b. with respect to judicial or administrative bodies that have been authorized, either generally by the Federal Council or specifically by the Federal Department of Finance, to request official information from the authorities responsible for the implementation of this law.

← Art. 36a LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 38 LIA →

Court Decisions Applying This Provision (8)

EDÖB · AFC Documents conc (Art. 37 al. 1 LIA)

Federal Tax Administration v. Federal Data Protection and Information Commissioner (Tax Audit Documents)

Cited as a special provision for tax secrecy, which, when applied in conjunction with Art. 4 let. a LTrans, justifies the refusal of access to the requested documents.

VPB 150000320 (Art. 37, al. 1 LIA)

Taxpayer Privacy vs. Transparency of Government Records

The court cited this provision as a special provision under Art. 4, let. a, LTrans, concerning secrecy in matters of anticipatory tax.

EDÖB · ESTV Dokumente zu (Art. 37 Abs. 1 VStG)

Journalist Access to Tax Documents vs. Tax Secrecy

Cited as a provision related to tax secrecy, which the commissioner argues is not a special provision under BGÖ that precludes access.

VPB 1997-10-28 (Art. 37 al. 2 let. c LIA)

Federal Department of Military Information Technology Ordinance

This article of the Law on the Organization of the Federal Administration served as the legal basis for the Federal Department of Military Affairs to issue the Ordinance on IT in the Federal Military Department.

BV.2020.33A (Art. 37 LIP)

Companies' Access to Tax Investigation Documents Limited Due to Tax Secrecy and Ongoing Investigation

Cited as an example of important private interests that could justify limiting access to tax documentation.

BV.2020.33.A (art. 110 LFID oppure art. 37 LIP)

Access to Tax Investigation Documents vs. Tax Secrecy

Cited as potentially justifying limitations on access to tax documentation due to important private interests of third parties.

A-1878/2018 (Art. 37 VStG)

Access to Anonymized Criminal Penalty Notices Granted Under Judicial Publicity Principle

Establishes the duty of confidentiality (tax secrecy) in withholding tax matters.

EDÖB · ESTV Rechtskr ftig (Art. 37 VStG)

Access to Anonymized Tax Penalty Notices

Cited by the Federal Tax Administration as a basis for refusing access due to tax secrecy.