Switzerland: Spontaner Informationsaustausch Gemäss Entwurf Stahiv

Kritische Würdigung des EntwurFs der Verordnung über die internationale Amtshilf
Last Updated: 15 August 2016
Article by Susanne Schreiber and Olivier Eichenberger
Most Read Contributor in Switzerland, August 2019

Zwecks Umsetzung des spontanen Informationsaustauschs in der Schweiz wurde — nach Unterzeichnung und Genehmigung des Amtshilfeübereinkommens inkl. Ergänzung des Steueramtshilfegesetzes —ein Entwurf für die neue Steueramtshilfeverordnung in die Vernehmlassung geschickt. Dieser Entwurf sollte an einigen Stellen angepasst werden.


Am 15. Oktober 2013 hat der schweizerische Bundesrat das Amtshilfeübereinkommender OECD und des Europarats1 unterzeichnet2. Das Abkommen enthält den Informationsaustausch auf Ersuchen (Art. 5), wie er bereits in zahlreichen Doppelbesteuerungsabkommen (DBA) und Steuerinformationsablcommen enthalten ist, sowie den automatischen (Art. 6) und spontanen (Art. 7) Informationsaustausch3"

Mit Bundesbeschluss vom 18. Dezember 20154 hat die Bundesversammlung das Amtshilfeübereinkommen und damit die materiell-rechtliche Grundlage für den spontanen Informationsaustausch genehmigt und zwecks Umsetzung in nationales Recht eine Änderung des Steueramtshilfegesetzes (StAhiG) beschlossen5. Hierfür wurde ein neues Kapitel zum spontanen Informationsaustausch (Art. 22a—22e StAhiG) geschaffen6. Die Inkraftsetzung ist auf den 1. Januar 2017 vorgesehen7"

Auf den gleichen Zeitpunkt soll auch die Verordnung über die internationale Amtshilfe in Steuersachen (Steueramtshilfeverordnung, StAhiV) geändert werden. Hierzu ist am 20. April 2016 ein Vernehmlassungsverfahren eröffnet worden, das am 10. August 2016 endet8.

Ferner kann das Eidg. Finanzdepartement (EFD) gestützt auf Art. 22a Abs. 5 StAhiG Weisungen erlassen, wenn dies für das Funktionieren des spontanen Informationsaustauschs dienlich ist 9.

Nachfolgend wird der Entwurf der Steueramtshilfeverordnung (E-StAhiV) betreffend den spontanen Informationsaustausch gewürdigt10 und werden offene Fragen adressiert.

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1 Übereinkommen über die gegenseitige Amtshilfe in Steuersachen (BBl 2015 5645) (Convention on Mutual Administrative Assistance in Tax Matters).

2 Botschaft vom 5. Juni zoig zur Genehmigung des Übereinkommens des Europarats und der OECD über die gegenseitige Amtshilfe in Steuersachen und zu seiner Umsetzung (Änderung des Steueramtshilfegesetzes) (BBI 2015 5585) (im Folgenden «Botschaft Amtshilfeübereinkommen »), S. 5589.

3 Eidg. Finanzdepartement (EFD), Fragen und Antworten zum Übereinkommeu des Europarats und der OECD über die Amtshilfe in Steuersachen (Amtshilfeübereinlcommen), S. 1.

4 Bundesbeschluss vom 18. Dezember zoig über die Genehmigung und die Umsetzungdes Übereinkommens des Europarats und der OECD über die gegenseitige Amtshilfe in Steuersachen (BB1 2015 9605).

5 Art. 5 sowie Anhang des Bundesbeschlusses vom i8. Dezember zoig (BB1 2015 9605).

6 Die Referendumsfrist hierzu ist am 9. April 2016 unbenutzt abgelaufen (Publikation im BBl noch ausstehend).

7 Botschaft Amtshilfeübereinkommen, S. 5620.

8 https://www. admin.ch/ch/d/gg/pc/pendent.html#EFD, zuletzt besucht am 14. Juni 2016.

9 Siehe auch Erläuternder Bericht zur Totalrevision der Steueramtshilfeverordnung (StAhiV) vom 20. April 2016, nachfolgend «Bericht StAhiV», S. 6f.

10 Die Artikel 2-4 E-StAhiV behandeln den Informationsaustausch auf Ersuchen, der jedoch bestehendes Recht wiedergibt, vgl. Bericht StAhiV, S. 8.

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