The Swiss Federal Tax Administration has announced the release of the Tax Code of Conduct 2021. The Code of Conduct is addressed to those professionally involved in taxation, in particular tax administration officials, tax representatives and companies. The Code of Conduct covers general principles of conduct as well as conduct in relation to tax returns, assessments, tax decisions, tax audits, tax payments and appeals.
Swiss tax law practice is distinguished by respectful interaction between taxpayers, tax representatives and tax administrations. This respectful interaction includes the open exchange of information between the parties.
Therefore, the Federal Tax Administration (FTA), Swiss Tax Conference (SSK / CSI) and EXPERTsuisse, together with IFF-HSG as an academic partner, have laid down written principles and rules of conduct in a Code of Conduct. The Code of Conduct is designed to promote the effective enforcement of the rule of law and to strengthen long-standing relationships of trust between taxpayers, tax officials and tax administrations. The Code of Conduct in Taxation is intended to provide guidance for tax administration officials, as well as for tax representatives or representatives of companies professionally involved in taxation. The more parties commit themselves to using it, the more effective it will be. In any case, legal obligations take precedence over the Code of Conduct.
The above is for informative purposes only. Further professional advice should be sought for each particular case. Our firm does not accept any responsibility for any loss or damage occurring by acting on the basis of this information.