Individual legal protection in the automatic exchange of information
According to Article 19(2) AIAG1, persons subject to reporting requirements are entitled to the rights set out in Article 25a VwVG2 vis-à-vis the FTA, provided that the transmission of the data would result in disadvantages for the person subject to reporting requirements which cannot be reasonably expected of them due to a lack of constitutional guarantees.
As English is not one of Switzerland's official languages, only the most important information is translated into English. Please refer to the German, French or Italian original version.