§ 137 Tax Act (StG) - Assistance from Other Authorities

1. Administrative and judicial authorities are required to provide information to tax authorities from official registers and their records free of charge, upon request, notwithstanding any obligation of confidentiality. They may also voluntarily inform the tax authorities if they suspect that an assessment is incomplete.

2. They may be obligated by the government council to voluntarily report certain facts designated by the council to the tax authorities free of charge.

3. The same duty of administrative assistance applies to bodies of corporations and institutions, insofar as they perform tasks of public administration.

4. The obligation to provide information encompasses all data that can be used to determine tax liability and to assess income and assets. This specifically includes personal details, information regarding marital status, place of residence and domicile, employment relationships, professional activities, legal transactions, subsidies, and other benefits from public funds.

5. The data may also be provided to the authorities responsible for the implementation of this law in lists or electronic data carriers, or be made accessible through a retrieval procedure. The data and the data carriers, computer programs, and program documentation used for their processing must be protected against unauthorized editing, alteration, destruction, and theft.

6. If the other authority refuses to provide assistance, the tax authority may file a complaint with the cantonal court within 30 days.

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