Swiss Federal Tax Administration supplied data to Dutch tax authorities owing to a group enquiry
According to media reports the Swiss Federal Tax Administration (ESTV) supplied data to the Dutch tax authorities owing to a group enquiry. Switzerland looked into the group enquiry of the Netherlands of 23 July 2015. It was not possible to supply the requested data after the deadline for an appeal for the clients concerned has expired.
The wording of the group enquiry was published in the Swiss Bundesblatt [federal gazette]: LINK TO THE WORDING
It remains to be seen which implications this development will have for Germany. In any case there is now for the first time a pre-formulated example of an admissible group enquiry to Switzerland.