§ 134 Tax Act (StG) - Duty of Confidentiality

1. Any person entrusted with or involved in the execution of this law must maintain confidentiality regarding facts that become known to them in the exercise of their duties and must refuse to allow third parties access to official records.

2. Information, including the provision of documents, is permissible if there is an express legal basis for it in federal or cantonal law. In the absence of such a basis, information may be provided to administrative authorities and courts insofar as it is warranted in the public interest.

3. The Department of Finance shall make final decisions on requests for information. It may grant general authorizations for certain information or transfer decision-making authority to the Tax Department of the canton.

4. The provisions of the Law on the Organization of the Government and Administration (Organizational Law, OL) of March 13, 1995, regarding access to official information under the principle of public access do not apply to tax matters.

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