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:
reporting disclosures to partner states;
providing information in the context of the measures to safeguard the agreement’s purpose.
Furthermore, there is no confidentiality obligation:
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;
where violations of federal or cantonal administrative laws or the Swiss Criminal Code1(SCC) have been established, if the FDF grants authorisation to report;
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.