Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/260

This text was translated from EN into Rumantsch Grischun.

input-en672.4 English is not an official language of the Swiss Confederation. This translation is provided for information purposes only, has no legal force and may not be relied on in legal proceedings.Federal Acton International Withholding Tax(IWTA)of 15 June 2012 (Status as of 1 January 2016) (Stand am 1. Januar 2016)The Federal Assembly of the Swiss Confederation,based on Article 173 paragraph 2 of the Federal Constitution, andhaving examined the Federal Council Dispatch of 18 April 2012,decrees: SR 101 BBl 2012 4943Section 1 General ProvisionsArt. 1 Subject matter This Act governs the implementation of agreements on cooperation in the area of taxation, in particular:a. the tax regularisation of relevant assets held with Swiss paying agents;b. the levying of a final withholding tax on capital income and disclosure of such capital income;c. the levying of a final withholding tax on inheritances and disclosure of such inheritances;d. measures to safeguard the agreement's purpose;e. penalties for failure to comply with the applicable agreement and with this Act;f. procedures. It applies to the agreements set out in the Annex. Switzerland may enter into agreements with any country, particularly those with which it has signed an investment protection agreement. It is subject to the derogations of individual applicable agreements.Art. 2 Definitions For the purposes of this Act:a. capital income is income and gains on movable capital assets that are taxable under the applicable agreement;b. the partner state is the contracting state with which Switzerland has entered into an agreement;c. a one-off payment is one of two options available for tax regularisation of an existing business relationship with a Swiss paying agent, consisting of a one-off lump-sum tax levy;d. the contracting party is the holder of an account or deposit with a Swiss paying agent containing relevant assets that fall under the scope of the applicable agreement and of which a relevant person is the beneficial owner;e. an authorised person is a person under the applicable agreement who is entitled to choose between final withholding tax or disclosure in the case of an inheritance, or a person who is legally or contractually authorised to represent that person;f. a tax finality payment is a supplementary amount levied under the applicable agreement in addition to the retention under the Agreement on the Taxation of Savings between Switzerland and the EU (“Agreement on the Taxation of Savings”). The terms used in this Act are to be understood in accordance with the respective applicable agreement. This concerns in particular the following terms:a. Swiss paying agent;b. relevant person;c. appointed date;d. competent authority;e. relevant assets;f. account or deposit.  Agreement of 26 October 2004 between the Swiss Confederation and the European Community providing for measures equivalent to those laid down in Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (SR 0.641.926.81).Art. 3 Registration and de-registration as a Swiss paying agent Those who qualify as a Swiss paying agent under an agreement and hold relevant assets of a relevant person shall register of their own accord with the Swiss Federal Tax Administration (FTA). The registration of Swiss paying agents shall include:a. their name (company name) and place of domicile or residence. Legal entities or companies without legal personality that are based abroad according to their articles and sole proprietors resident abroad shall state their name (company name), their principal place of business and the address of their managers in Switzerland;b. the nature of their business;c. the date of commencement of business. Any person who no longer qualifies as a Swiss paying agent shall inform the FTA for de-registration. Section 2 Tax Regularisation of Relevant AssetsArt. 4 One-off payments Swiss paying agents shall levy one-off payments in accordance with the applicable agreement. Where a relevant person has established a business relationship with a Swiss paying agent between appointed date 2 and appointed date 3 and opted for the one-off payment, the Swiss paying agent levies the one-off payment in accordance with the applicable agreement on appointed date 4 at the earliest but no later than 12 months after appointed date 3. Where the previous paying agent fails to submit the required information within 12 months following appointed date 3 and where the relevant person or other contracting party has not initiated civil proceedings against the previous paying agent, the new Swiss paying agent shall proceed in the same manner as if the relevant person had not complied with his or her duties. The relevant person or other contracting party may object in writing to the certificate produced by the Swiss paying agent regarding the one-off payment within 30 days of notification. The Swiss paying agent and the relevant person or other contracting party shall endeavour to come to a mutually acceptable solution within the terms of the applicable agreement. Within 60 days of the written objection being submitted, the Swiss paying agent shall either produce a new certificate or confirm the validity of the original certificate.  A certificate is considered approved if the relevant person or other contracting party does not apply in writing to the FTA for a ruling within 30 days of notification of the new certificate or confirmation of validity of the original certificate. An appeal against the FTA's ruling is governed by the general provisions on the administration of federal justice.Art. 5 Transfer to the FTA Swiss paying agents shall transfer the one-off payments levied to the FTA by the deadlines set out in the applicable agreement. They shall submit the final statement to the FTA no later than 14 months after appointed date 3.Art. 6 Disclosure Where a relevant person or other contracting party has given his or her express authorisation, the Swiss paying agent shall disclose the information set out in the applicable agreement to the FTA by the deadlines set out in the agreement. Such disclosure shall be made without authorisation if so provided for in the applicable agreement. Where a relevant person has established a business relationship with a Swiss paying agent between appointed date 2 and appointed date 3 and opted for voluntary disclosure, the Swiss paying agent shall disclose the information in accordance with the applicable agreement on appointed date 4 at the earliest but no later than 12 months after appointed date 3. Where the previous paying agent fails to submit the required information within 12 months of appointed date 3 and where the relevant person or other contracting party has not initiated civil proceedings against the previous paying agent, the new Swiss paying agent shall proceed in the same manner as if the relevant person had not complied with his or her duties.Art. 7 Transfer to partner statesThe FTA shall transfer the one-off payments received and report the disclosures to the competent authorities of the partner states by the deadlines set out in the applicable agreement.Art. 8 Statutory limitation The right to require the Swiss paying agent to transfer a one-off payment or report a disclosure shall expire five years after the end of the calendar year in which the one-off payment was to be transferred or the disclosure reported. The statutory limitation period shall be interrupted whenever a Swiss paying agent is notified of any official action pertaining to the enforceability of the one-off payment or disclosure. Once a statutory limitation period has been interrupted, a new limitation period shall begin to run. The statutory limitation period shall expire no later than 15 years after the end of the calendar year in which the one-off payment was to be transferred or the disclosure reported.Art. 9 Subsequent identification of a relevant person Where a relevant person is subsequently identified as such by the Swiss paying agent, the Swiss paying agent shall immediately notify this person or other contracting party in writing. The relevant person or other contracting party may send the FTA a written request for tax regularisation of the relevant person's relevant assets in accordance with the applicable agreement within three months of such notification being made.  The request shall include:a. the option chosen for tax regularisation in accordance with the agreement;b. details on the availability of information needed for tax regularisation.Art. 10 Swiss paying agents' duty to cooperateWhere the competent authority of the partner state has submitted a request to the FTA, the Swiss paying agent shall:a. cooperate in verifying the authenticity of a certificate;b. provide the FTA with further information for the identification of a relevant person who has been reported to the competent authority of the partner state.Art. 11 Refund of expense allowance Where the relevant person obtains a refund for a wrongly levied one-off payment from the competent authority of the partner state, the relevant person is entitled to claim a refund of the expense allowance deducted where such has been agreed with the partner state and the competent authority of the partner state has not refunded this to the relevant person.  Requests for a refund of the expense allowance shall be submitted to the FTA in writing within six months after the refund decision by the partner state.Section 3 Levying of Final Withholding TaxArt. 12 Principles Swiss paying agents levy a final withholding tax on capital income in accordance with the applicable agreement. Where a Swiss paying agent becomes aware of the death of a relevant person, it shall freeze the relevant assets of which the relevant person was the beneficial owner and levy a final withholding tax in accordance with the applicable agreement.Art. 13 Freezing of relevant assets in inheritance cases The authorised person or other person with a legitimate interest may object in writing to the Swiss paying agent's decision to freeze the relevant assets. The Swiss paying agent and the authorised person or other person shall endeavour to come to a mutually acceptable solution within the terms of the applicable agreement. Within 60 days of this written objection being submitted, the Swiss paying agent shall contact the authorised person or other person in writing to either confirm the freezing of the relevant assets or inform him or her of the cancellation of the freezing.  The authorised person or other person may apply in writing to the FTA for a ruling within 30 days of the freezing of relevant assets being confirmed. An appeal against the FTA's ruling is governed by the general provisions on the administration of federal justice. Art. 14 Levying of tax Within 30 days of notification, the relevant person, authorised person or other contracting party may object in writing to the relevant receipt regarding the final withholding tax produced by the Swiss paying agent. The Swiss paying agent and the relevant person, authorised person or other contracting party shall endeavour to come to a mutually acceptable solution within the terms of the applicable agreement. Within 60 days of the written objection being submitted, the Swiss paying agent shall either produce a new receipt or confirm the validity of the original receipt. A receipt is considered approved if the relevant person, authorised person or other contracting party does not apply in writing to the FTA for a ruling within 30 days of notification of the new receipt or confirmation of validity of the original receipt. An appeal against the FTA's ruling is governed by the general provisions on the administration of federal justice. A tax that has been wrongly levied may be rectified by the Swiss paying agent within five years if it is ensured that neither a tax credit nor a refund has been or will be claimed in the partner state in respect of the corresponding capital income or inheritance case.Art. 15 Transfer to the FTA Swiss paying agents shall transfer the tax levied on capital income to the FTA within 30 days of the end of each quarter. With the transfer, they shall declare how the tax is to be allocated to the different categories of capital income in accordance with the applicable agreement. In an inheritance case, they shall transfer the tax levied to the FTA by the deadlines set out in the applicable agreement. At the same time, they shall send the FTA the information set out in the applicable agreement.Art. 16 Disclosure Where a relevant person, authorised person or other contracting party has given his or her express authorisation, the Swiss paying agent shall disclose the information set out in the applicable agreement to the FTA by the deadlines set out in the agreement. Such disclosure shall be made without authorisation if so provided for in the applicable agreement. Authorisation for disclosure of capital income may be revoked by:a. the relevant person or his or her legal successors;b. the other contracting party or his or her legal successors. Such authorisation shall remain valid until the Swiss paying agent receives express revocation thereof. Revocation shall only be valid if the person issuing such revocation assures the Swiss paying agent of payment of the tax due in place of disclosure. Authorisation for disclosure in an inheritance case is irrevocable. The Swiss paying agent may revoke a disclosure already made until the deadline set out in the applicable agreement for the disclosure of information to the FTA. If a tax has to be levied in this case, the Swiss paying agent shall transfer this immediately to the FTA.Art. 17 Transfer to partner statesThe FTA shall transfer the tax received and the disclosures and other information to the competent authorities of the partner states by the deadlines set out in the applicable agreement.Art. 18 Statutory limitation The right to require the Swiss paying agent to transfer the tax or report a disclosure shall expire five years after the end of the calendar year in which the tax was to be transferred or the disclosure reported. The statutory limitation period shall be interrupted whenever a Swiss paying agent is notified of any official action pertaining to the enforceability of the tax or disclosure. Once a statutory limitation period has been interrupted, a new limitation period shall begin to run. The statutory limitation period shall expire no later than 15 years after the end of the calendar year in which the tax was to be transferred or the disclosure reported.Art. 19 Amendment of tax rates The tasks arising from the agreements concerning the amendment of tax rates shall be performed by the State Secretariat for International Financial Matters (SIF).  Amendments of the tax rates set out in the agreements shall be submitted to the Federal Council for approval.  The FTA shall publish all tax rate amendments without delay in cooperation with SIF and ensure that all registered Swiss paying agents are informed of these amendments.Section 4 Tax Finality PaymentArt. 20 Where the applicable agreement provides for a tax finality payment, the Swiss paying agent shall deduct a tax finality payment on the basis of assessment used for the retention under the Agreement on the Taxation of Savings. It shall correspond to the difference between the tax rate set out in the agreement and the rate of the retention.  The tax finality payment shall be calculated and deducted in Swiss francs. Where the interest payment is paid in another currency, it shall be converted using the rate applicable on the date of client settlement. Swiss paying agents shall transfer the tax finality payments levied to the FTA annually no later than 31 March of the year following the interest payment. The FTA shall transfer the tax finality payments received to the competent authorities of the partner states annually no later than six months after the end of the Swiss tax year. Articles 14 and 18 apply mutatis mutandis. SR 0.641.926.81Section 5 Common Provisions for Tax Regularisation, Levying of Final Withholding Tax and Tax Finality PaymentArt. 21 Organisation and procedure The FTA shall ensure the correct application of the provisions of the agreements and of this Act, unless otherwise specified herein. It shall issue all rulings and take all decisions necessary for the application of these provisions. It may prescribe the use of certain forms in hardcopy or electronic format and issue directives. Outside the federal financial statements, the following shall be entered in balance-sheet accounts:a. the transfers made by the Swiss paying agents and the implementation vehicle to the FTA, unless these are expense allowances (Art. 11) or interest on late payments  (Art. 24);b. the transfers by the FTA to the competent authority of the partner states. Inserted by Annex No 2 of the Federal Act of 19 June 2015 (Optimisation of New Accounting Model), in force since 1 Jan. 2016 (AS 2015 4009; BBl 2014 9329).Art. 22 Statistics The FTA shall compile the statistics required for fulfilling its legal obligations. It shall publish a summary of its statistics. Art. 23 Obligation to provide informationSwiss paying agents shall inform the FTA of all facts of relevance for the implementation of the agreements and of this Act.Art. 24 Interest on late payments One-off payments, final withholding taxes and tax finality payments that are transferred late to the FTA shall incur default interest without a reminder, calculated from the date of expiry of the deadlines set out in this Act up to the date of receipt.  The Federal Department of Finance (FDF) shall determine the rate of interest.Section 6 Relationship to Other TaxesArt. 25 The Swiss paying agent shall be entitled to a refund of the anticipatory tax on capital income from which a final withholding tax has been deducted in accordance with the applicable agreement. An exception shall be made for the non-recoverable anticipatory tax (residual tax) in accordance with the double taxation agreement between Switzerland and the country of residence of the relevant person. The Swiss paying agent shall claim a refund of the anticipatory tax from the FTA in its own name and on the account of the relevant person. It may not issue to the relevant person a certificate regarding the deduction of the anticipatory tax. The Swiss paying agent may claim a refund from the FTA of the anticipatory tax on a monthly basis after expiry of the calendar month in which the claim for the anticipatory tax arose.  The FTA may set shorter settlement deadlines for anticipatory tax refunds.Section 7 Upfront Payment by Swiss Paying AgentsArt. 26 Execution of upfront payment Where the applicable agreement provides for an upfront payment, Swiss paying agents shall arrange for the formation of an implementation vehicle which shall manage on their behalf all rights and administrative obligations arising in conjunction with the execution of the upfront payment. The implementation vehicle shall not be liable for obligations under the applicable agreement and this Section, subject to the provisions of paragraph 3. It shall inform the FTA of all facts of relevance to the implementation of this Section. The Federal Council shall specify the date on which the upfront payment to the FTA becomes due. It shall also specify the deadline by which the implementation vehicle shall issue an irrevocable loan commitment to the FTA. Where the amount of the irrevocable loan commitment is lower than the upfront payment set out in the applicable agreement, the implementation vehicle shall inform the FTA, before expiry of this deadline, which Swiss paying agents have participated and how much they have contributed to the upfront payment.  Where the upfront payment set out in the applicable agreement has not been paid in full by the deadline set by the Federal Council, the FTA shall issue the payment orders necessary for timely execution of the upfront payment. It shall issue payment orders to Swiss paying agents accounting for more than 0.5% of the retention levied under the Agreement on the Taxation of Savings in relation to the partner state. The share determined on the basis of the last statistics furnished by paying agents to the FTA prior to the applicable agreement being signed is decisive. The upfront payment shall be divided among these paying agents based on their respective share. The FTA shall not issue any payment orders to those paying agents participating in the implementation vehicle if the contribution made by the implementation vehicle fully covers the total contributions payable by such paying agents to the upfront payment. Otherwise, the FTA shall deduct the contribution already paid by a paying agent from the corresponding payment order, provided that it has reliable knowledge that the contribution has been paid. The FTA shall transfer to the Swiss paying agents or the implementation vehicle the amount of the one-off payments offset against the upfront payment in proportion to their share in the upfront payment. SR 0.641.926.81Art. 27 Sureties and procedural rules Where the contribution is deemed to be at risk, the FTA may require security for the upfront payment or part thereof even before it becomes due. It shall specify in the security order the amount to be secured and the office with which the security is to be deposited.  The office receiving the security shall be authorised to release it only if so directed by a legally binding court order or if the Swiss paying agent in question and the FTA jointly submit a written declaration to this effect. An appeal against security orders from the FTA may be filed with the Federal Administrative Court. The appeal shall not have any suspensive effect.Art. 28 Shortfall Where the executed upfront payment cannot be fully offset against one-off payments, the FTA shall issue the necessary payment orders. These shall be addressed to Swiss paying agents accounting for more than 0.01% of the retention levied under the Agreement on the Taxation of Savings in relation to the partner state. The share determined on the basis of the last statistics furnished by paying agents to the FTA prior to the applicable agreement being signed is decisive. The part of the upfront payment that is not offset shall be divided among these paying agents based on their respective share. Where a paying agent has contributed to the upfront payment, the difference between this contribution and the amounts transferred in accordance with Article 26 paragraph 7 shall be deducted from this share. The FTA shall transfer the amounts collected to the paying agents such that they cover the shortfall in accordance with their shares under paragraph 1. Article 38 applies mutatis mutandis. SR 0.641.926.81Section 8 Relevant Assets Withdrawn from SwitzerlandArt. 29 Competent authority of SwitzerlandThe tasks arising from the agreement concerning relevant assets withdrawn from Switzerland shall be performed by SIF.Art. 30 Data collection regarding destinations Where the applicable agreement provides for the partner state to be informed of the destination states or jurisdictions of withdrawn relevant assets, Swiss paying agents shall provide SIF with the following statistical information no later than nine months after appointed date 3:a. the number of relevant persons who closed their account or deposit between the date of signature of the applicable agreement and appointed date 3, broken down by destination state or jurisdiction to which the relevant assets were transferred; b. the volume of relevant assets transferred by relevant persons who closed their account or deposit between the date of signature of the applicable agreement and appointed date 3, broken down by destination state or jurisdiction to which the relevant assets were transferred. Where a relevant person transfers the relevant assets held in his or her account or deposit at the date of signature to several states or jurisdictions, then:a. for the purposes of counting the number of relevant persons, they are assigned to the state or jurisdiction to which they transferred the highest amount;b. for the purposes of counting the volume, the transferred relevant assets are assigned to the states and jurisdictions to which they were transferred. Swiss paying agents shall compile this data on the basis of the value of the relevant assets on appointed date 2.Section 9 Measures to Safeguard the Agreement's PurposeArt. 31 Requests for information  Requests from a partner state shall be made in writing in one of the official languages of Switzerland or in English and include the details specified in the applicable agreement.  The FTA shall inform the competent authority of the partner state in writing if these requirements are not met, and give it the opportunity to supplement its request in writing. Art. 32 Procurement of information The FTA shall require banks and other Swiss paying agents registered with the FTA to disclose the details specified in the applicable agreement. It shall prescribe a deadline for this purpose. Banks and other Swiss paying agents registered with the FTA shall inform the FTA of whether the person named in the request is the beneficial owner of an account or deposit. They shall transmit all relevant information that is in their possession or under their control. The competent authority of the partner state shall not be entitled to inspect files or be present during proceedings in Switzerland. Specifically, it may not conduct onsite audits by itself at banks or other Swiss paying agents registered with the FTA. Information procurement costs shall not be reimbursed.Art. 33 Notification of persons entitled to appealWhere the existence of an account or deposit must be disclosed under the applicable agreement, the person named in the request and other persons assumed on the basis of the files to be entitled to appeal under Article 48 of the Administrative Procedure Act of 20 December 1968 (APA) shall be informed about the request for information by the FTA. SR 172.021Art. 34 Information to determine the number of admissible requests The FTA shall compile the statistics required for fulfilling its legal obligations in relation to safeguarding the agreement's purpose. There shall be no right to access this information.Art. 35 Applicable procedural lawUnless otherwise specified in this Section, the tax administrative assistance legislation applies mutatis mutandis.Section 10 Audits and Procedural RulesArt. 36 Audits The FTA shall carry out audits to assess whether Swiss paying agents fulfil their obligations under the agreements. For the purpose of clarifying the facts, it may:a. inspect the books, receipts and other documents of Swiss paying agents on site or order the surrender thereof;b. obtain information in writing and verbally;c. summon representatives of Swiss paying agents for questioning. Where the FTA determines that a Swiss paying agent has not or has inadequately fulfilled its obligations, it shall give it an opportunity to comment on the deficiencies found. Where the Swiss paying agent and the FTA cannot reach an agreement, the FTA shall issue a ruling. On request, the FTA shall issue a declaratory ruling on:a. the status of paying agent;b. the basis for levying the one-off payments, the final withholding tax or the tax finality payment;c. the content of the disclosures in accordance with Article 6 or 16;d. the content of certificates. The FTA shall draw up an annual summary report outlining the main findings of the audits performed during the previous calendar year. It shall formulate the report such that the individual Swiss paying agents cannot be identified. SIF shall forward the report to the competent authority of the partner state and publish a summary of this report.Art. 37 Applicable procedural lawUnless otherwise specified in this Act, the APA applies. SR 172.021Art. 38 Legal remedies Appeals against rulings issued by the FTA in accordance with this Section may be filed in writing within 30 days of such ruling being issued. The appeal shall include the motions and set out the grounds on which it is based. Where an appeal has been validly filed, the FTA shall examine the ruling without being bound by the motions submitted and issue a substantiated appeal decision. A complaint against the FTA's appeal decision is governed by the general provisions on the administration of federal justice.Art. 39 Confidentiality obligation Any person entrusted with the enforcement of the provisions of agreements and this Act or who is involved in their enforcement shall remain silent towards authorities and private individuals about the findings of which they become aware in the course of their official work and shall refuse access to official files. The FTA is not obliged to maintain confidentiality when:a. reporting disclosures to partner states;b. providing information in the context of the measures to safeguard the agreement's purpose. Furthermore, there is no confidentiality obligation:a. with respect to judicial and administrative bodies that have been authorised in a specific case by the FDF to obtain official information from the authorities entrusted with the enforcement of this Act;b. where violations of federal or cantonal administrative laws or the Swiss Criminal Code (SCC) have been established, if the FDF grants authorisation to report;c. where a legal basis therefor exists in federal legislation. Findings relating to third parties made in the course of an audit of a Swiss paying agent in accordance with Article 36 paragraph 2 may be used only for the implementation of the applicable agreement. Bank client confidentiality and other client and professional confidentiality protected by law shall be maintained. SR 311.0Section 11 Criminal Law ProvisionsArt. 40 Evasion, breach of disclosure obligation Unless Articles 14 to 16 of the Federal Act of 22 March 1974 on Administrative Criminal Law (ACLA) apply, a fine not exceeding 250,000 francs shall be imposed on any person who wilfully, for their own benefit or the benefit of another person:a. commits tax evasion by:1. failing to fulfil their obligation to levy the one-off payment, final withholding tax or tax finality payment, or2. failing to transfer the one-off payments, final withholding taxes or tax finality payments to the FTA;b. breaches their disclosure obligations in accordance with Article 6 or 16. Where such an offence is committed through negligence, a fine not exceeding 100,000 francs shall be imposed. SR 313.0Art. 41 Endangerment of the one-off payment, final withholding tax or tax finality payment and disclosureA fine not exceeding 20,000 francs shall be imposed on any person who wilfully or through negligence endangers the implementation of the applicable agreement and this Act by:a. failing to fulfil the obligation to register in accordance with Article 3;b. failing to fulfil the obligation to submit lists and accounts, provide information and present receipts in the process for levying the one-off payment, the final withholding tax or the tax finality payment or for reporting disclosures;c. drawing up incorrect accounts or providing incorrect information as the person obliged to levy the one-off payment, final withholding tax or tax finality payment or to report disclosures;d. failing to fulfil the obligation to keep proper accounts and preserve business records and receipts; the right to prosecute under Article 166 SCC is reserved;e. impeding, hindering or preventing the orderly performance of an audit or other official inspection; the right to prosecute under Articles 285 and 286 of the SCC is reserved;f. failing to meet the requirements in relation to the transfer of the one-off payment, the final withholding tax, the tax finality payment or reporting disclosures. SR 311.0Art. 42 Administrative offencesA fine not exceeding 5,000 francs shall be imposed on any person who wilfully or through negligence:a. contravenes the applicable agreement, this Act, an implementing ordinance or general directives;b. violates an official order issued to him or her referring to the penalties under this Article.Art. 43 Procurement of information to safeguard the agreement's purposeWhere a bank or other Swiss paying agent registered with the FTA wilfully fails to comply with an enforceable order to transmit information issued by the FTA referring to the penalties under this provision, it shall be liable to a fine not exceeding 10,000 francs.Art. 44 ProcedureUnless otherwise stated in this Act, ACLA applies to violations of the criminal law provisions of this Act. The prosecuting authority and the authority passing judgment is the FTA. SR 313.0Section 12 Final ProvisionsArt. 45 Implementing provisionsThe Federal Council shall issue the implementing provisions.Art. 46 Amendment of existing legislation...  The amendment can be consulted under AS 2013 27.Art. 47  This art. is now obsolete.Art. 48 Referendum and commencement This Act is subject to an optional referendum. The Federal Council shall determine the commencement date.Commencement date: 20 December 2012  BRB of 30 November 2012.Annex(Art. 1 para. 2)Agreements to which this Act applies1. ...2. Agreement of 6 October 2011 between the Swiss Confederation and the United Kingdom of Great Britain and Northern Ireland on cooperation in the area of taxation3. Agreement of 13 April 2012 between the Swiss Confederation and the Republic of Austria on cooperation in the areas of taxation and the financial market  This point is now obsolete. The agreement of 21 Sept. 2011 between the Swiss Confederation and the Federal Republic of Germany on cooperation in the areas of taxation and the financial market (BBl 2012 5039) has not entered into force. SR 0.672.936.74 SR 0.672.916.33

input-rm672.4 Rumantsch è ina lingua naziunala, ma ina lingua parzialmain uffiziala da la Confederaziun, numnadamain en la correspundenza cun persunas da lingua rumantscha. La translaziun d’in decret federal serva a l’infurmaziun, n’ha dentant nagina validitad legala.Lescha federaladavart l’imposiziun internaziunala da taglias a la funtauna(LITF)dals 15 da zercladur 2012 (stadi dal 1. da schaner 2016)L’Assamblea federala da la Confederaziun svizra,sa basond sin l’artitgel 173 alinea 2 da la Constituziun federala, suenter avair gì invista da la missiva dal Cussegl federal dals 18 d’avrigl 2012,concluda: SR 101 BBl 2012 49431. part Disposiziuns generalasArt. 1 Object Questa lescha regla la realisaziun da cunvegnas davart la collavuraziun en il sectur fiscal, cunzunt:a. la regularisaziun fiscala da valurs da facultad tar cassas svizras;b. l’incassament d’ina taglia indemnisanta sin entradas da chapital e l’annunzia da questas entradas da chapital;c. l’incassament d’ina taglia indemnisanta en cas d’ierta e l’annunzia da quests cas d’ierta;d. la garanzia da l’intent da la cunvegna;e. ils chastis per cuntravenziuns cunter la cunvegna applitgabla e cunter questa lescha;f. las proceduras. Ella vala per las cunvegnas tenor l’agiunta. La Svizra po far cunvegnas cun tut ils pajais, cunzunt cun pajais, cun ils quals ella ha fatg ina cunvegna davart la protecziun da las investiziuns. Resalvadas restan las disposiziuns divergentas da la cunvegna applitgabla en il cas singul.Art. 2 Noziuns En questa lescha signifitgeschan las suandantas noziuns il sequent:a. entradas da chapital: retgavs e gudogns da chapital che derivan da la facultad da chapital movibla e ch’èn suttamess a la taglia tenor la cunvegna applitgabla;b. stadi partenari: stadi cun il qual la Svizra ha fatg ina cunvegna;c. pajament unic: ina da las duas opziuns per regularisar fiscalmain ina relaziun commerziala cun ina cassa svizra, che consista d’in pajament unic d’in import da taglia pauschal;d. part contractanta: persuna ch’è titulara d’in conto u d’in deposit tar ina cassa svizra, en relaziun cun valurs da facultad suttamessas a la cunvegna applitgabla, da las qualas ina persuna pertutgada ha effectivamain il dretg d’utilisaziun;e. persuna autorisada: persuna che ha tenor la cunvegna applitgabla il dretg da tscherner en cas d’ierta tranter la taglia indemnisanta e l’annunzia, u persuna ch’è autorisada da represchentar questa persuna tenor la lescha u sin basa d’in contract;f. pajament d’indemnisaziuns: import che vegn incassà tenor la cunvegna applitgabla supplementarmain a la retenziun da taglia tenor la Cunvegna davart l’imposiziun dals tschains Svizra-CE (Cunvegna davart l’imposiziun dals tschains). Las noziuns duvradas en questa lescha èn d’interpretar tenor il senn da la cunvegna applitgabla en il singul cas. Quai pertutga cunzunt las suandantas noziuns:a. cassa svizra;b. persuna pertutgada;c. di da referenza;d. autoritad cumpetenta;e. valurs da facultad;f. conto u deposit. Cunvegna dals 26 d’oct. 2004 tranter la Confederaziun svizra e la CE concernent regulaziuns equivalentas a las regulaziuns fixadas en la directiva dal Cussegl 2003/48/CE dals 3 da zercl. 2003 davart l’imposiziun dals tschains (SR 0.641.926.81).Art. 3 Annunzia ed annullaziun sco cassa svizra Mintga cassa svizra ch’è definida sco tala tenor ina cunvegna e ch’administrescha valurs da facultad d’ina persuna pertutgada, sto s’annunziar da sasezza tar l’Administraziun federala da taglia (AFT). Cun l’annunzia sto la cassa svizra inditgar:a. ses num (sia firma) e sia sedia u ses domicil; sch’i sa tracta d’ina persuna giuridica u d’ina societad senza persunalitad giuridica cun sedia statutara a l’exteriur u d’ina interpresa singula cun domicil a l’exteriur: il num (la firma), il lieu da la sedia principala e l’adressa da la direcziun en Svizra;b. il gener da sia activitad;c. la data ch’ella ha cumenzà sia activitad. Sch’ina cassa svizra terminescha sia activitad, sto ella annunziar quai a la AFT.2. part Regularisaziun fiscala da valurs da facultadArt. 4 Pajaments unics Las cassas svizras incasseschan ils pajaments unics tenor la cunvegna applitgabla. Per ina persuna pertutgada ch’è entrada en ina relaziun commerziala cun ina cassa svizra tranter il di da referenza 2 ed il di da referenza 3 e che ha tschernì l’opziun «pajament unic» tar questa nova cassa, incassescha questa cassa il pajament unic tenor la cunvegna applitgabla il pli baud il di da referenza 4, dentant il pli tard 12 mais suenter il di da referenza 3. Sche l’anteriura cassa na furnescha betg las infurmaziuns necessarias entaifer 12 mais suenter il di da referenza 3 e sche la persuna pertutgada u in’autra part contractanta n’ha betg purtà plant civil cunter sia anteriura cassa, tracta la nova cassa svizra la persuna pertutgada sco sch’ella n’avess betg ademplì sias obligaziuns. La persuna pertutgada u in’autra part contractanta po declerar en scrit a la cassa svizra entaifer 30 dis suenter la consegna ch’ella na saja betg d’accord cun sia attestaziun dal pajament unic. La cassa svizra sa stenta da chattar ina soluziun consensuala cun la persuna pertutgada u cun l’autra part contractanta tenor la cunvegna applitgabla. Entaifer 60 dis suenter la consegna da questa decleraziun en scrit emetta la cassa svizra ina nova attestaziun u conferma la valaivladad da l’emprima attestaziun. In’attestaziun vala sco approvada, nun che la persuna pertutgada u in’autra part contractanta pretendia en scrit entaifer 30 dis suenter la consegna da la nova attestaziun u da la conferma da la valaivladad da l’emprima attestaziun che la AFT relaschia ina disposiziun. Cunter questa disposiziun poi vegnir fatg recurs tenor las disposiziuns generalas da la giurisdicziun federala.Art. 5 Transferiment a la AFT Las cassas svizras transfereschan a la AFT ils pajaments unics incassads entaifer ils termins fixads en la cunvegna applitgabla. Ellas consegnan il rendaquint final a la AFT il pli tard 14 mais suenter il di da referenza 3.Art. 6 Annunzia Sch’igl è avant maun in’autorisaziun explicita da la persuna pertutgada u da l’autra part contractanta, transmetta la cassa svizra a la AFT las infurmaziuns definidas en la cunvegna applitgabla entaifer ils termins fixads en la cunvegna. L’annunzia vegn fatga senza autorisaziun, sche la cunvegna applitgabla prevesa quai. Per ina persuna pertutgada ch’è entrada en ina relaziun commerziala cun ina cassa svizra tranter il di da referenza 2 ed il di da referenza 3 e che ha tschernì l’opziun «annunzia» tar questa nova cassa, transmetta la cassa svizra las infurmaziuns tenor la cunvegna applitgabla il pli baud il di da referenza 4, dentant il pli tard 12 mais suenter il di da referenza 3. Sche l’anteriura cassa na furnescha betg las infurmaziuns necessarias entaifer 12 mais suenter il di da referenza 3 e sche la persuna pertutgada u in’autra part contractanta n’ha betg purtà plant civil cunter sia anteriura cassa, tracta la nova cassa svizra la persuna pertutgada sco sch’ella n’avess betg ademplì sias obligaziuns.Art. 7 Transferiment e transmissiun als stadis partenarisLa AFT transferescha ils pajaments unics retschavids e transmetta las annunzias a las autoritads cumpetentas dals stadis partenaris entaifer ils termins fixads en la cunvegna applitgabla.Art. 8 Scadenza Il dretg sin transferiment dal pajament unic u sin transmissiun da l’annunzia envers la cassa svizra scada 5 onns suenter la fin da l’onn chalendar ch’il pajament stueva vegnir transferì u l’annunzia vegnir transmessa. La perioda da scadenza vegn interrutta tras mintga act uffizial che vegn rendì enconuschent ad ina cassa svizra e che ha l’intenziun da far valair il pajament unic u l’annunzia. Tras l’interrupziun cumenza la perioda da scadenza da nov. La scadenza entra en vigur il pli tard 15 onns suenter la fin da l’onn chalendar ch’il pajament stueva vegnir transferì u che l’annunzia stueva vegnir transmessa.Art. 9 Identificaziun posteriura d’ina persuna pertutgada Sch’ina persuna pertutgada vegn identifitgada posteriuramain tras la cassa svizra, sto la cassa svizra infurmar immediatamain en scrit questa persuna u l’autra part contractanta. Tenor la cunvegna applitgabla po la persuna pertutgada u l’autra part contractanta dumandar en scrit la AFT la regularisaziun fiscala da las valurs da facultad da la persuna pertutgada entaifer 3 mais suenter la consegna da l’annunzia. La dumonda sto inditgar:a. l’opziun tschernida per la regularisaziun fiscala tenor la cunvegna;b. la disponibladad da las infurmaziuns necessarias per realisar la regularisaziun fiscala.Art. 10 Obligaziuns da cooperaziun da vart da las cassas svizrasSche l’autoritad cumpetenta dal stadi partenari ha fatg ina dumonda correspundenta a la AFT, è la cassa svizra obligada:a. da cooperar a la controlla da l’autenticitad d’ina attestaziun;b. da furnir a la AFT ulteriuras indicaziuns per identifitgar ina persuna pertutgada ch’è vegnida annunziada a l’autoritad cumpetenta dal stadi partenari.Art. 11 Restituziun da la provisiun d’incassament Sche la persuna pertutgada ha cuntanschì che l’autoritad cumpetenta dal stadi partenari restituescha in pajament unic incassà nungiustifitgadamain, ha ella il dretg da far restituir la AFT la provisiun d’incassament deducida, sch’ina tala era vegnida concludida cun il stadi partenari e sche l’autoritad cumpetenta dal stadi partenari na l’ha betg gia pajada a la persuna pertutgada. La dumonda da restituir la provisiun d’incassament sto vegnir inoltrada en scrit a la AFT entaifer 6 mais suenter la decisiun da restituziun dal stadi partenari.3. part Incassament d’ina taglia indemnisantaArt. 12 Princips Las cassas svizras incasseschan ina taglia indemnisanta sin entradas da chapital tenor la cunvegna applitgabla. Ellas blocheschan las valurs da facultad d’ina persuna pertutgada, uschespert ch’ellas survegnan enconuschientscha da sia mort, ed incasseschan ina taglia indemnisanta tenor la cunvegna applitgabla.Art. 13 Bloccada en cas d’ierta La persuna autorisada u in’autra persuna che ha in interess degn da vegnir protegì po declerar en scrit a la cassa svizra ch’ella na saja betg d’accord cun la bloccada. La cassa svizra sa stenta da chattar ina soluziun consensuala cun la persuna autorisada u cun l’autra persuna contractanta tenor la cunvegna applitgabla. Entaifer 60 dis suenter la consegna da questa decleraziun en scrit conferma la cassa svizra en scrit a la persuna autorisada u a l’autra persuna contractanta la bloccada da las valurs da facultad u l’infurmescha davart l’aboliziun da la bloccada. La persuna autorisada u l’autra persuna contractanta po pretender en scrit entaifer 30 dis suenter la consegna da la conferma da la bloccada da las valurs da facultad che la AFT relaschia ina disposiziun. Cunter questa disposiziun poi vegnir fatg recurs tenor las disposiziuns generalas da la giurisdicziun federala.Art. 14 Incassament da la taglia La persuna pertutgada, la persuna autorisada u l’autra part contractanta po declerar en scrit a la cassa svizra entaifer 30 dis suenter la consegna ch’ella na saja betg d’accord cun l’attestaziun relevanta davart la taglia indemnisanta. La cassa svizra sa stenta da chattar ina soluziun consensuala cun la persuna pertutgada, cun la persuna autorisada u cun l’autra part contractanta tenor la cunvegna applitgabla. Entaifer 60 dis suenter la consegna da questa decleraziun en scrit emetta la cassa svizra ina nova attestaziun u conferma la valaivladad da l’emprima attestaziun. Ina attestaziun vala sco approvada, nun che la persuna pertutgada, la persuna autorisada u l’autra part contractanta pretendia en scrit entaifer 30 dis suenter la consegna da la nova attestaziun u da la conferma da la valaivladad da l’emprima attestaziun che la AFT relaschia ina disposiziun. Cunter questa disposiziun poi vegnir fatg recurs tenor las disposiziuns generalas da la giurisdicziun federala. La cassa svizra po rectifitgar entaifer 5 onns ina taglia incassada nungiustifitgadamain, sch’igl è garantì ch’i n’è vegnida u na vegn dumandada nagina imputaziun u restituziun en il stadi partenari per las entradas da chapital correspundentas u per il cas d’ierta correspundent.Art. 15 Transferiment a la AFT Las cassas svizras transfereschan mintgamai la taglia incassada sin entradas da chapital a la AFT entaifer 30 dis suenter la fin d’in quartal. A chaschun dal transferiment inditgeschan ellas, co ch’ils imports èn d’attribuir a las differentas categorias d’entradas da chapital tenor la cunvegna applitgabla. Ellas transfereschan a la AFT la taglia incassada en il cas d’ierta entaifer ils termins fixads en la cunvegna applitgabla. A medem temp transmettan ellas a la AFT las infurmaziuns previsas en la cunvegna applitgabla.Art. 16 Annunzia Sch’igl è avant maun in’autorisaziun explicita da la persuna pertutgada, da la persuna autorisada u da l’autra part contractanta, transmetta la cassa svizra a la AFT las infurmaziuns definidas en la cunvegna applitgabla entaifer ils termins fixads en la cunvegna. L’annunzia vegn fatga senza autorisaziun, sche la cunvegna applitgabla prevesa quai. In’autorisaziun d’annunziar entradas da chapital po vegnir revocada tras:a. la persuna pertutgada u ses successurs legals;b. l’autra part contractanta u ses successurs legals. L’autorisaziun resta valaivla, fin che la cassa svizra survegn ina revocaziun explicita. La revocaziun è mo valaivla, sche la persuna revocanta garantescha envers la cassa svizra la taglia debitada empè da l’annunzia. In’autorisaziun d’annunzia è irrevocabla en il cas d’ierta. La cassa svizra po revocar in’annunzia fin a la scadenza dal termin fixà en la cunvegna applitgabla per la transmissiun da l’annunzia a la AFT. Sch’ina taglia sto vegnir incassada en quest cas, sto la cassa svizra transferir questa taglia immediatamain a la AFT.Art. 17 Transferiment e transmissiun als stadis partenarisLa AFT transferescha la taglia retschavida e transmetta las annunzias sco er las ulteriuras infurmaziuns previsas en la cunvegna applitgabla a las autoritads cumpetentas dals stadis partenaris entaifer ils termins fixads en questa cunvegna.Art. 18 Scadenza Il dretg sin transferiment da la taglia u sin transmissiun da l’annunzia envers la cassa svizra scada 5 onns suenter la fin da l’onn chalendar che la taglia stueva vegnir transferida u l’annunzia vegnir transmessa. La perioda da scadenza vegn interrutta tras mintga act uffizial che vegn rendì enconuschent ad ina cassa svizra e che ha l’intenziun da far valair la taglia u l’annunzia. Tras l’interrupziun cumenza la perioda da scadenza da nov. La scadenza entra en vigur il pli tard 15 onns suenter la fin da l’onn chalendar che la taglia stueva vegnir transferida u l’annunzia vegnir transmessa.Art. 19 Midadas da las tariffas da taglia Las incumbensas che resultan da las cunvegnas e che concernan midadas da las tariffas da taglia vegnan ademplidas dal Secretariat da stadi per dumondas finanzialas internaziunalas (SFI). La midada da las tariffas da taglia fixadas en las cunvegnas sto vegnir approvada dal Cussegl federal. En collavuraziun cun il SFI publitgescha la AFT immediatamain mintga midada da las tariffas da taglias e procura che tut las cassas svizras annunziadas vegnian infurmadas.4. part Pajament d’indemnisaziunsArt. 20 Sche la cunvegna applitgabla prevesa in pajament d’indemnisaziuns, deducescha la cassa svizra in pajament d’indemnisaziuns da la basa da calculaziun per la retenziun da taglia tenor la Cunvegna davart l’imposiziun dals tschains. Quest pajament correspunda a la differenza tranter la tariffa da taglia previsa en la cunvegna e la tariffa da taglia da la retenziun da taglia. Il pajament d’indemnisaziuns vegn calculà e deducì en francs. Sch’ils tschains vegnan pajads en valuta estra, vegnan els convertids en francs per il curs dal di dal rendaquint cun il client. Las cassas svizras transfereschan annualmain a la AFT ils pajaments d’indemnisaziuns pajads fin il pli tard ils 31 da mars da l’onn che suonda il pajament dals tschains. La AFT transferescha annualmain a las autoritads cumpetentas dals stadis partenaris ils pajaments d’indemnisaziuns retschavids fin il pli tard 6 mais suenter la fin da l’onn fiscal svizzer. Ils artitgels 14 e 18 èn applitgabels tenor il senn. SR 0.641.926.815. part Disposiziuns cuminaivlas per la regularisaziun fiscala, per l’incassament d’ina taglia indemnisanta e per il pajament d’indemnisaziunsArt. 21 Organisaziun e procedura Uschenavant che questa lescha na dispona betg autramain, procura la AFT che las prescripziuns da las cunvegnas e da questa lescha vegnian applitgadas correctamain. Ella decretescha tut las disposiziuns e prenda tut las decisiuns ch’èn necessarias per applitgar questas prescripziuns. Ella po prescriver da duvrar formulars spezials sin palpiri u en furma electronica e po formular directivas. Ordaifer il quint economic da la Confederaziun vegnan cudeschads sin contos da bilantscha:a. ils assegns da las cassas svizras e da la societad da transacziun a la AFT, nun ch'i sa tractia da provisiuns d'incassament (art. 11) u da tschains da retard (art. 24);b. ils assegns da la AFT a l'autoritad cumpetenta dals stadis partenaris. Integrà tras la cifra 2 da l’agiunta tar la LF dals 19 da zercl. 2015 (Optimaziun dal nov model da contabilitad), en vigur dapi il 1. da schan. 2016 (AS 2015 4009;  BBl 2014 9329).Art. 22 Statistica La AFT maina statisticas, sche quai è necessari per ademplir sias incumbensas legalas. Ella publitgescha ina resumaziun da las statisticas.Art. 23 Obligaziun d’infurmarLas cassas svizras ston infurmar la AFT davart tut ils fatgs ch’èn relevants per realisar las cunvegnas e questa lescha.Art. 24 Tschains da retard Sin pajaments unics, sin taglias indemnisantas e sin pajaments d’indemnisaziuns ch’èn vegnids transferids a la AFT cun retard è debità – senza admoniziun – in tschains da retard a partir da la scadenza dals termins fixads en questa lescha fin a la data da l’entrada da las summas. Il Departament federal da finanzas (DFF) fixescha la tariffa dal tschains.6. part Relaziun cun autras tagliasArt. 25 La cassa svizra ha il dretg sin restituziun da la taglia anticipada areguard entradas da chapital, da las qualas ina taglia indemnisanta è vegnida deducida tenor la cunvegna applitgabla. Resalvada resta la taglia anticipada betg restituibla (taglia residuala) tenor la cunvegna davart l’imposiziun dubla da taglia tranter la Svizra ed il stadi da domicil da la persuna pertutgada. La cassa svizra pretenda enavos da la AFT la taglia anticipada en agen num ed a quint da la persuna pertutgada. Ella na dastga emetter nagina attestaziun davart la deducziun da la taglia anticipada per la persuna pertutgada. La cassa svizra po pretender enavos mensilmain da la AFT la taglia anticipada suenter la fin dal mais chalendar che la pretensiun da taglia anticipada è resultada. La AFT po prevair termins da rendaquint pli curts per la restituziun da la taglia anticipada.7. part Pajament anticipà tras cassas svizrasArt. 26 Prestaziun dal pajament anticipà Sche la cunvegna applitgabla prevesa in pajament anticipà, procuran las cassas svizras ch’i vegnia fundada ina societad da transacziun che surpiglia ils dretgs e las obligaziuns administrativas da las cassas svizras en connex cun la prestaziun dal pajament anticipà. Cun resalva da l’alinea 3 na sto la societad da transacziun betg star buna per obligaziuns che resultan da la cunvegna applitgabla e da questa part da la lescha. Ella sto infurmar la AFT davart tut ils fatgs ch’èn relevants per realisar questa part da la lescha. Il Cussegl federal fixescha il termin ch’il pajament anticipà sto vegnir prestà a la AFT. Plinavant fixescha el il termin, entaifer il qual la societad da transacziun sto dar in consentiment da credit irrevocabel envers la AFT. Sche l’import dal consentiment da credit irrevocabel è pli pitschen che l’import fixà en la cunvegna applitgabla, sto la societad da transacziun communitgar a la AFT entaifer quest termin, cun tge summa che tge cassas svizras sa participeschan al pajament anticipà. Sche l’import previs en la cunvegna applitgabla n’è betg vegnì pajà dal tuttafatg il di da scadenza fixà dal Cussegl federal, decretescha la AFT las disposiziuns da pajament necessarias per pudair prestar il pajament anticipà entaifer il termin fixà. La AFT decretescha disposiziuns da pajament envers cassas svizras cun quotas da passa 0,5 pertschient da la retenziun da taglia incassada areguard il stadi partenari tenor la Cunvegna davart l’imposiziun dals tschains. Decisiva è la quota sin basa da las ultimas indicaziuns statisticas che las cassas han furnì a la AFT avant la suttascripziun da la cunvegna applitgabla. L’import dal pajament anticipà vegn repartì sin questas cassas a norma da lur quota. La AFT na decretescha naginas disposiziuns da pajament envers quellas cassas che sa participeschan a la societad da transacziun, sche l’import pajà da la societad da transacziun cuvra dal tuttafatg la summa da las contribuziuns al pajament anticipà che tutgan a questas cassas. Cas cuntrari deducescha la AFT da la disposiziun da pajament la contribuziun ch’ina cassa ha gia pajà, uschenavant che la AFT ha infurmaziuns fidaivlas davart il pajament da la contribuziun. La AFT transferescha a las cassas svizras u a la societad da transacziun tenor lur quota al pajament anticipà l’import dals pajaments unics ch’èn vegnids cumpensads cun il pajament anticipà. SR 0.641.926.81Art. 27 Garanzias e prescripziuns da procedura Er sch’il pajament anticipà na sto betg anc vegnir prestà, po la AFT dumandar garanzias per il pajament anticipà u per parts da tal, en cas che la prestaziun para dad esser periclitada. En la disposiziun da garanzia inditgescha ella la summa da las garanzias ed il post che retschaiva las garanzias. Il post che retschaiva las garanzias è mo autorisà da las consegnar, sch’ina disposiziun cun vigur legala ordinescha quai u sche la cassa svizra pertutgada e la AFT conferman quai cuminaivlamain en ina decleraziun correspundenta en scrit. Cunter las disposiziuns da garanzia da la AFT poi vegnir fatg recurs tar il Tribunal administrativ federal. Il recurs n’ha betg in effect suspensiv.Art. 28 Perdita Sch’il pajament anticipà prestà na po betg vegnir cumpensà dal tuttafatg cun pajaments unics, decretescha la AFT las disposiziuns da pajament necessarias. Quellas sa drizzan a cassas svizras cun quotas da passa 0,01 pertschient da la retenziun da taglia incassada areguard il stadi partenari tenor la cunvegna davart l’imposiziun dals tschains. Decisiva è la quota sin basa da las ultimas indicaziuns statisticas che las cassas han furnì a la AFT avant la suttascripziun da la cunvegna applitgabla. L’import dal pajament anticipà betg cumpensà vegn repartì sin questas cassas tenor lur quota. Sch’ina cassa ha prestà ina contribuziun al pajament anticipà, vegn la differenza tranter questa contribuziun ed ils imports transferids tenor l’artitgel 26 alinea 7 deducida da questa quota. La AFT transferescha ils imports incassads a las cassas da maniera che quellas surpiglian la perdita tenor lur quota tenor l’alinea 1. L’artitgel 38 è applitgabel tenor il senn. SR 0.641.926.818. part Valurs da facultad transferidas or da la SvizraArt. 29 Autoritad svizra cumpetentaLas incumbensas che resultan da la cunvegna en connex cun valurs da facultad transferidas or da la Svizra vegnan ademplidas dal SFI.Art. 30 Retschertga statistica concernent ils stadis da destinaziun Sche la cunvegna applitgabla prevesa d’infurmar il stadi partenari davart stadis u territoris da destinaziun, en ils quals èn vegnidas transferidas valurs da facultad, furneschan las cassas svizras il pli tard 9 mais suenter il di da referenza 3 las suandantas indicaziuns statisticas al SFI:a. il dumber da persunas pertutgadas che han annullà lur conto u lur deposit tranter la suttascripziun da la cunvegna applitgabla ed il di da referenza 3, repartì tenor stadi u territori da destinaziun, en il qual las valurs da facultad èn vegnidas transferidas;b. il volumen da las facultads ch’èn vegnidas transferidas da persunas pertutgadas che han annullà lur conto u lur deposit tranter la suttascripziun da la cunvegna applitgabla ed il di da referenza 3, repartì tenor stadi u territori da destinaziun, en il qual las valurs da facultad èn vegnidas transferidas. Sch’ina persuna pertutgada transferescha en differents stadis u territoris sias valurs da facultad ch’èn cudeschadas il mument da la suttascripziun sin il conto u sin il deposit:a. vegn ella attribuida – en il rom da la dumbraziun da las persunas pertutgadas – al stadi u al territori, en il qual ella ha transferì l’import il pli grond;b. vegnan repartidas las valurs da facultad transferidas – en il rom da la dumbraziun dals volumens – sin ils stadis e territoris, en ils quals ellas èn vegnidas transferidas. Las cassas svizras elavuran las indicaziuns statisticas sin basa da la valitaziun da las valurs da facultad il di da referenza 2.9. part Garanzia da l’intent da la cunvegnaArt. 31 Dumonda d’infurmaziun Las dumondas d’in stadi partenari ston vegnir tschentadas en scrit en ina lingua uffiziala svizra u en englais e cuntegnair las indicaziuns previsas en la cunvegna applitgabla. Sche questas premissas n’èn betg ademplidas, annunzia la AFT quai en scrit a l’autoritad cumpetenta dal stadi partenari e la dat la pussaivladad da cumplettar en scrit sia dumonda.Art. 32 Procuraziun d’infurmaziuns La AFT dumonda las bancas e las autras cassas svizras annunziadas tar la AFT da consegnar las infurmaziuns previsas en la cunvegna applitgabla. Ella fixescha in termin. Las bancas e las autras cassas svizras annunziadas tar la AFT ston communitgar a la AFT, sche la persuna numnada en la dumonda ha il dretg d’utilisaziun d’in conto u d’in deposit. Ellas ston consegnar tut las infurmaziuns relevantas ch’èn en lur possess u sut lur controlla. L’autoritad cumpetenta dal stadi partenari n’ha nagin dretg da prender invista da las actas u dad esser preschenta als acts processuals en Svizra. Cunzunt na dastga ella betg far suletta controllas al lieu tar las bancas e tar autras cassas svizras annunziadas tar la AFT. Ils custs da la procuraziun d’infurmaziuns na vegnan betg restituids.Art. 33 Infurmaziun da las persunas autorisadas da far recursSche l’existenza d’in conto u d’in deposit sto vegnir annunziada tenor la cunvegna applitgabla, infurmescha la AFT davart la dumonda la persuna numnada en la dumonda ed ulteriuras persunas, da las qualas la AFT sto supponer sin basa da las actas ch’ellas sajan autorisadas da far recurs tenor l’artitgel 48 da la Lescha federala dals 20 da december 1968 davart la procedura administrativa (LFPA). SR 172.021Art. 34 Datas davart la fixaziun dal dumber da dumondas La AFT maina statisticas, sche quai è necessari per ademplir sias incumbensas legalas en connex cun la garanzia da l’intent da la cunvegna. I n’exista nagin dretg d’access a questas infurmaziuns.Art. 35 Dretg da procedura applitgabelUschenavant che las disposiziuns da questa part da la lescha na disponan betg autramain, è applitgabla tenor il senn la legislaziun davart l’agid uffizial en dumondas da taglia.10. part Controlla e prescripziuns da proceduraArt. 36 Controlla La AFT controllescha che las cassas svizras adempleschian las obligaziuns en connex cun la realisaziun da las cunvegnas. Per sclerir ils fatgs po ella:a. controllar al lieu ils cudeschs da fatschenta, las quittanzas ed auters documents da la cassa svizra u pretender che tals vegnian consegnads;b. dumandar infurmaziuns a bucca ed en scrit;c. citar represchentants da la cassa svizra ad interrogaziuns. Sch’ella constatescha che la cassa svizra n’ha betg ademplì sias obligaziuns u ha ademplì ellas manglusamain, ha la cassa la pussaivladad da prender posiziun davart las mancanzas constatadas. Sche la cassa svizra e la AFT na chattan betg ina soluziun consensuala, decretescha la AFT ina disposiziun. Sin dumonda decretescha la AFT ina disposiziun da constataziun davart:a. la qualitad da la cassa;b. las basas da calculaziun per ils pajaments unics, per la taglia indemnisanta u per il pajament d’indemnisaziuns;c. il cuntegn da las annunzias tenor l’artitgel 6 u 16;d. il cuntegn da las attestaziuns. La AFT elavura annualmain in rapport davart ils resultats ils pli impurtants da las controllas fatgas l’onn precedent. Il rapport sto vegnir redigì uschia ch’i n’èn pussaivlas naginas conclusiuns a singulas cassas svizras. Il SFI transmetta il rapport a l’autoritad cumpetenta dal stadi partenari e publitgescha ina resumaziun dal rapport.Art. 37 Dretg da procedura applitgabelUschenavant che questa lescha na dispona betg autramain, è applitgabla la LFPA. SR 172.021Art. 38 Meds legals Cunter las disposiziuns da la AFT tenor questa part po vegnir inoltrada ina protesta en scrit entaifer 30 dis dapi la communicaziun. La protesta sto cuntegnair las propostas ed inditgar ils fatgs che motiveschan la protesta. Sche la protesta è vegnida inoltrada valaivlamain, controllescha la AFT la disposiziun senza esser liada vi da las propostas fatgas e relascha ina decisiun da protesta motivada. Cunter la decisiun da protesta da la AFT poi vegnir fatg recurs tenor las disposiziuns generalas da la giurisdicziun federala.Art. 39 Obligaziun da mantegnair il secret Tgi che ha l’incumbensa da realisar las disposiziuns da las cunvegnas e da questa lescha u tgi che vegn engaschà per realisar talas, sto tegnair secret las percepziuns ch’el fa exequind questa activitad e refusar da dar invista d’actas uffizialas envers auters uffizis ed envers persunas privatas. La AFT n’è betg obligada da mantegnair il secret:a. en cas d’annunzias als stadis partenaris;b. dond infurmaziuns en il rom da la garanzia da l’intent da la cunvegna. Plinavant na vala l’obligaziun da mantegnair il secret betg:a. envers ils organs da la giurisdicziun e da l’administraziun ch’èn vegnids autorisads dal DFF en il cas singul da dumandar infurmaziuns uffizialas tar las autoritads ch’èn incumbensadas da realisar questa lescha;b. en cas ch’i vegnan constatadas cuntravenziuns cunter leschas administrativas federalas u chantunalas u cunter il Cudesch penal svizzer (CP), sch’il DFF dat l’autorisaziun da far ina denunzia;c. uschenavant ch’il dretg federal cuntegna ina basa legala respectiva. Constataziuns davart terzas persunas che vegnan fatgas d’ina cassa svizra a chaschun d’ina controlla tenor l’artitgel 36 alinea 2 dastgan vegnir duvradas mo per realisar la cunvegna applitgabla. Il secret bancar ed auters secrets da fatschenta e professiunals protegids tras lescha èn garantids. SR 311.011. part Disposiziuns penalasArt. 40 Omissiun e violaziun da l’obligaziun d’annunzia Premess ch’ils artitgels 14–16 da la Lescha federala dals 22 da mars 1974 davart il dretg penal administrativ (DPA) na sajan betg applitgabels, vegn chastià cun ina multa fin a 250 000 francs, tgi che fa intenziunadamain per l’agen avantatg u per l’avantatg d’ina autra persuna il suandant:a. commetta in’omissiun:1. violond l’obligaziun d’incassar il pajament unic, la taglia indemnisanta u il pajament d’indemnisaziuns, u2. tralaschond da transferir ils pajaments unics, las taglias indemnisantas u ils pajaments d’indemnisaziuns a la AFT;b. violescha l’obligaziun d’annunzia tenor l’artitgel 6 u 16. Sche l’act chastiabel vegn commess per negligientscha, importa la multa fin a 100 000 francs. SR 313.0Art. 41 Periclitaziun dal pajament unic, da la taglia indemnisanta u dal pajament d’indemnisaziuns e da l’annunziaCun ina multa fin a 20 000 francs vegn chastià, tgi che periclitescha la realisaziun da la cunvegna applitgabla e da questa lescha cun far intenziunadamain u per negligientscha il suandant:a. violar l’obligaziun d’annunzia tenor l’artitgel 3;b. violar l’obligaziun d’inoltrar glistas e rendaquints, da dar infurmaziuns e da preschentar mussaments en la procedura d’incassament dal pajament unic, da la taglia indemnisanta u dal pajament d’indemnisaziuns u en la procedura da transmissiun d’annunzias;c. cumpilar in rendaquint fauss u dar infurmaziuns faussas sco persuna obligada da prestar il pajament unic, la taglia indemnisanta u il pajament d’indemnisaziuns u da transmetter annunzias;d. violar l’obligaziun da manar e da conservar confurm a l’urden ils cudeschs da fatschenta ed ils mussaments; resalvada resta ina persecuziun penala tenor l’artitgel 166 CP;e. engrevgiar, impedir u render nunpussaivel da far ina controlla regulara dals cudeschs u da far in’autra controlla uffiziala; resalvada resta ina persecuziun penala tenor ils artitgels 285 e 286 CP;f. tralaschar d’ademplir las pretensiuns envers il transferiment dal pajament unic, da la taglia indemnisanta u dal pajament d’indemnisaziuns u envers la transmissiun da las annunzias. SR 311.0Art. 42 Cuntravenziuns administrativasCun ina multa fin a 5000 francs vegn chastià, tgi che cuntrafa intenziunadamain u per negligientscha:a. a la cunvegna applitgabla, a questa lescha, ad in’ordinaziun executiva u a directivas generalas;b. ad ina disposiziun uffiziala ch’è drizzada cunter el e che renviescha a la smanatscha da chasti da quest artitgel.Art. 43 Procuraziun d’infurmaziuns per garantir l’intent da la cunvegnaSch’ina banca u in’autra cassa svizra annunziada tar la AFT n’observa intenziunadamain betg ina disposiziun executabla da dar infurmaziuns, che la AFT ha pronunzià renviond a la smanatscha da chasti da questa disposiziun, vegn ella chastiada cun ina multa fin a 10 000 francs.Art. 44 ProceduraUschenavant che questa lescha na dispona betg autramain, è applitgabla la DPA per cuntravenziuns cunter disposiziuns penalas da questa lescha. L’autoritad da persecuziun e da giudicament è la AFT. SR 313.012. part Disposiziuns finalasArt. 45 Disposiziuns executivasIl Cussegl federal decretescha las disposiziuns executivas.Art. 46 Midada dal dretg vertent... La midada po vegnir consultada en la AS 2013 27Art. 47 Senza objectArt. 48 Referendum ed entrada en vigur Questa lescha è suttamessa al referendum facultativ. Il Cussegl federal fixescha l’entrada en vigur.Entrada en vigur: 20 da december 2012 COCF dals 30 da nov. 2012Agiunta(art. 1 al. 2)Cunvegnas, per las qualas questa lescha vegn applitgada1.  ...2.  Cunvegna dals 6 d’october 2011 tranter la Confederaziun svizra ed il Reginavel Unì da la Gronda Britannia e da l’Irlanda dal Nord concernent la collavuraziun en il sectur da las taglias3.  Cunvegna dals 13 d’avrigl 2012 tranter la Confederaziun svizra e la Republica da l’Austria concernent la collavuraziun en ils secturs da las taglias e dals martgads da finanzas Senza object. La Cunvegna dals 21 settember 2011 tranter la Confederaziun svizra et la Republica federala tudestga concernent la collavuraziun en ils secturs de la taglias e dals martgards da finanzas (BBl 2012 5039) na è entrada en vigur. SR 0.672.936.74 SR 0.672.916.33