Am 21.12.2011 ist zwischen der Schweiz und Deutschland der Informationsaustausch in Steuersachen nach OECD-Standard in Kraft getreten. Damit soll die Bekämpfung grenzüberschreitender Fälle von Steuerhinterziehung deutlich erleichtert werden - vor allem für die deutsche Finanzverwaltung. Die Schweiz wird Auskünfte nur für Zeiträume ab 1.1.2011 erteilen.

1. Der Informationsaustausch mit der Schweiz

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Die neue Regelung zum Informationsaustausch

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Ab wann gilt der neue Informationsaustausch?

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Präzisierung der Anforderungen

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Was bedeutet: Auskunft nach OECD-Standard?

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2. Auskunft in Steuersachen auch bei Gruppenanfragen

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3. Steueramtshilfegesetz der Schweiz

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4. Die Auskunftsklausel im Wortlaut

a) Artikel 27 DBA-Schweiz - Informationsaustausch

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b) Ergänzende Regelungen zum neuen Artikel 27 DBA

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