Commentaries: Art. 16

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:
1. the relevant person or his or her legal successors;
2. 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.