Duty of confidentiality

The duty of confidentiality enables us to effect taxation as well as possible. In principle, all of the information we have on a person or an organisation is subject to the duty of confidentiality. Such information is not disclosed to others. The confidentiality also applies amongst staff members themselves. A taxpayer can exclusively be discussed if it is strictly necessary for the purpose of the implementation of the tax law or for the purpose of collection.
Any information that you or your tax advisor provided to us at an earlier point in time shall only be provided to you at your own request. Typically, this would concern a copy of the tax return form you filed. In addition, anyone may request us to provide information pursuant to the Government Information (Public Access) Act. In principle and further to the aforementioned act, you are entitled to the disclosure of information if such information has been laid down in a document. No information is provided:

  • in the event of request from a third party in relation to the affairs of an individual taxpayer; such request is always refused
  • in the event that one of the absolute grounds for exception applies (such as company data and manufacturing details which have been provided confidentially)
  • in the event that one of the relative grounds for exception of the Government Information (Public Access) Act applies (i.e. where the interests of checks and supervision are disproportionately compromised)

 

 

 

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