Terms of use

FTA services in ePortal

1. What is ePortal?

ePortal (https://eportal.admin.ch) is a platform for online services of the Federal Administration with direct access for individuals, legal entities, administrations and internal federal users. ePortal also offers various services of the Federal Tax Administration (FTA).

2. Who can use the FTA services in ePortal?

In principle, the various services of the FTA (FTA services) in ePortal are open to all taxpayers and applicants, individuals or legal entities, as well as to administrations (hereinafter referred to as users). However, there is no legal entitlement to use the FTA services in ePortal.

In addition to an internet connection, certain minimum technical requirements (browser, screen resolution, colour intensity, etc.) must be met in order to use the FTA services in ePortal. The taxpayer, more specifically,the individual or legal entity submitting the application, is responsible for all necessary purchases and expenses incurred; the FTA does not reimburse any such costs.

3. What does it cost to use the FTA services?

Use of the FTA services in ePortal is free of charge.

The explanations regarding “terms and conditions” for the online presence of all pages of the Federal Administration using the “admin.ch” domain form an integral part of these terms of use. This legal basis can be accessed in ePortal under “Legal basis”.

5. Access to ePortal and FTA services

ePortal is accessed either directly by entering the URL https://eportal.admin.ch/ or via the links integrated on the various web pages.

To access all FTA services in ePortal, users must create a user account in ePortal and log in to it. All FTA services integrated into ePortal that require registration can be used with the same login credentials. Certain FTA services can be used without logging in. The type of login required is indicated for each FTA service.

6. Registration for FTA services and disclosure of personal data

The user either receives an invitation code for an FTA service from a person with administrator rights or can register for one or more FTA services on behalf of a taxpayer or an applicant. The user can also register for one or more FTA services for several taxpayers. To protect against damage to the systems or misuse, the FTA reserves the right to refuse a registration application without indicating a reason.

Personal data (e.g. name, email address, telephone number) must be provided as part of the registration process. This registration process triggers a letter with a registration code, which is sent to the address or registered office address of the taxpayer or applicant. Personal data (e.g. name, email address) of the respective user can be provided in the registration letter as information for the taxpayer or applicant on the person who triggered the registration letter.

7. Management of permissions in FTA services

All users can view their permissions.

Any person with administrator rights can view the registered personal data (e.g. name, email address) of the taxpayer or an applicant for whom they have administrator rights.

Users with administrator rights can edit and revoke all permissions of all users of FTA services for which they have administrator rights. In the event of misuse of permissions, the FTA will withdraw them from users without prior information and with immediate effect.

Users with administrator rights can generate invitation codes for other users and notify them of these codes. If users activate such an invitation code, their registered personal data (e.g. name, email address) will be visible to all users with administrator rights for the respective FTA service of the taxpayer or an applicant from the time of activation.

8. Authorisation

Any person who accesses the FTA services in ePortal using personal access credentials is deemed authorised by the taxpayer or applicant to access the FTA services and is therefore deemed authorised to access the services without any further requirements. This applies regardless whether this actually is the person directly authorised to access the services or this person was authorised to do so by the taxpayer or applicant. The taxpayer or an applicant is responsible for ensuring that only users authorised by the taxpayer or applicant have access rights to the taxpayer’s or applicant’s profile in the FTA services.

All information and documents received by the FTA via the FTA services in ePortal are deemed prepared by the user or by the person authorised by the taxpayer or an applicant.

9. Correspondence

By using the FTA services in ePortal, the user agrees to receive information and documents from the FTA in the corresponding FTA service exclusively in electronic form in the future. This does not apply to documents that must be sent by post for legal or technical reasons. There is no entitlement to receive information and documents in electronic form.

Information and documents are deemed duly received by the user at the time they are electronically retrievable in the respective FTA service. They have the same legal force as documents sent by post and are regarded as originals. Users are thus fully responsible for ensuring that they take note of information and documents they receive in a timely manner.

The user is obliged to consult the information and documents stored in the respective FTA service regularly and to observe any deadlines that may apply.

The FTA assumes responsibility for the authenticity and inalterability of the information until it is retrievable in the respective FTA service. Once the information and documents are available in the relevant FTA service, the user is responsible for compliance with any legal requirements, in particular with regard to the content, recording and storage of the information and documents.

If the user downloads FTA information or documents from an FTA service to a device, he or she is responsible for its protection. The FTA does not accept any responsibility for information or documents stored outside an ePortal service.

10. Applications and submissions without a physical signature

Applications, information and documents submitted by the user in an FTA service in ePortal are in principle deemed legally valid without a signature.

This does not apply to submissions by the taxpayer or applicant which, for legal reasons, must be accompanied by a handwritten signature or a qualified electronic signature in accordance with the Federal Act of 18 March 2016 on Electronic Signatures (ESigA; SR 943.03), e.g. submissions as part of appeal proceedings. A qualified electronic signature under the ESigA is validated by the FTA with the eGov signature validator (www.validator.ch) of the Federal Administration after it is uploaded in the FTA service. The FTA reserves the right to request a handwritten signature in hard copy by post in the event of a negative validation result.

Information and documents which the user receives from the FTA in electronic form in the respective service in ePortal are generally deemed to have been delivered without a signature.

This does not apply to documents which, for legal or technical reasons, the FTA must deliver by post or with a handwritten or qualified electronic signature.

11. Privacy statement

Data is processed in compliance with data protection legislation (esp. FADP; SR 235.1; GAOA; SR 172.010) and the provisions of the federal tax laws or ordinances (cf. VAT, withholding tax and stamp duty legislation). The Federal Administration only collects the personal data that it requires to fulfil its tasks (data minimisation). Stored data is carefully managed and protected against any form of abuse. In accordance with Article 13 of the Swiss Constitution (Cst; SR 101) and the federal data protection provisions, every person is entitled to have their individual privacy preserved and to be protected against the misuse of their personal data. The Federal Administration complies with these provisions on its websites and in providing its web services.

The privacy statement for the online presence of all pages of the Federal Administration under the domain “admin.ch” forms an integral part of these terms of use and can be accessed in ePortal under “Legal basis”. The provisions of these terms of use for the ePortal take precedence over the privacy statement at “admin.ch”.

The processing of personal data in ePortal and in the FTA services is limited to the data required to provide properly functioning FTA services and user-friendly content and services, or to the data actively made available by the user. This also includes information about uploaded data as well as the users that uploaded the data. In order to make the use of the FTA services more user-friendly, data from the ePortal profile of the person concerned can be shared with the FTA services. This means that data, which is already known, does not have to be entered more than once. By accepting these terms of use, the user, as the person concerned, expressly agrees that such registered personal data (e.g. name, email address, telephone number) may be viewed by the system support team for technical support purposes.

For the registration of a taxpayer or an applicant for an FTA service, the user triggers a letter with a registration code, which is sent to the address or registered office address of the taxpayer or applicant. This letter may contain the user's registered personal data (e.g. name, email address) in order to protect against misuse of any kind and to provide information about who triggered the registration letter. By accepting these terms of use, the user, as the person concerned, expressly agrees that such registered personal data (e.g. name, email address) may be included in the letter with the registration code.

By accepting these terms of use, the user, as the person concerned, also expressly agrees that those persons with administrator rights for the FTA services for which the user is authorised, may view the user's registered personal data (e.g. name, email address). If the user activates an invitation code, he or she agrees that, from the time of activation, the registered personal data (e.g. name, email address) will be visible to all persons with administrator rights for the FTA services of the corresponding taxpayer or applicant for which he or she activated the invitation code.

In addition, data, information and documents are stored and archived in accordance with the statutory provisions on archiving of documents of the Federal Administration.

12. Processing of personal data in the context of a tax assessment

The processing of personal data used within the scope of the FTA services for purposes of imposition of taxes is subject to data protection legislation as well as the corresponding special laws – in particular, the Federal Act on Value Added Tax of 12 June 2009 (Value Added Tax Act, VAT Act; SR 641.20), or the Value Added Tax Ordinance (VAT Ordinance; SR 641.201), Federal Act on Withholding Tax of 13 October 1965 (WTA; SR 642.21) and the Federal Act on Stamp Duties of 27 June 1973 (StA; SR 641.10).

13. Responsibility

The taxpayer or applicant is responsible for ensuring that an authorised user – i.e. at least one person with administrator rights – is entered in their FTA services for the respective entries. Both the taxpayers or applicants and the persons acting on behalf of taxpayers or applicants or authorised by taxpayers or applicants are deemed users. If another person has been authorized to act on behalf of the taxpayer or applicant, the taxpayer or applicant represented bears sole responsibility for ensuring that the user designated by the taxpayer or applicant fully complies with the obligations contained in this document. The FTA accepts no liability for any damage, consequential damage, missed deadlines or similar for (incorrect) actions of users.

The user is responsible for the access granted to him or her and for the consequences arising therefrom. The user is also responsible for the correct entry of user data and for various entries in the respective FTA services in ePortal. They are obliged to prevent double claims for reimbursement. In particular, the user expressly confirms that the respective requirements in terms of procedural, statutory and, if applicable, agreement provisions for the entry have been complied with.

Access credentials and passwords used for the FTA services in ePortal must be kept secret. In the event of misuse, the user is responsible and must bear any consequences. The FTA is not liable for damages resulting from misuse of access credentials and passwords.

14. System availability

The use of the FTA services in ePortal is at the user's own risk. The FTA cannot guarantee unrestricted access to the FTA services in ePortal at all times, nor can it ensure continuously unrestricted usability of the FTA services in ePortal. The FCA reserves the right to carry out maintenance work and to suspend the FTA services in ePortal for this purpose. If possible, the FTA will announce such interruptions in good time.

15. Security risks

The transmission of data packets over the internet is encrypted. However, given that the internet is an open network, third parties may nevertheless be able to see that a connection between the user and the FTA exists. The FTA declines all liability for data security during transmission via the internet.

It is the sole responsibility of the user to keep his or her IT system up to date with security updates and to protect it against malware (including viruses and Trojans, etc.) with antivirus software. In the event of misuse, the user is responsible and must bear the consequences.

16. Disclaimer

The FTA declines – to the extent permitted by law – all liability for damage and/or consequential damage which may result from access, more specifically, wholly or partially limited or defective access to the FTA services in ePortal, or individual elements thereof and, more generally, from the use of the FTA services in ePortal.

The FTA is obliged, to the extent required by law, to provide third parties, judicial bodies and authorised administrative units, with information about and access to the FTA services.

17. Changes to the terms of use

As the digital FTA services in ePortal are constantly being further developed, the FTA may amend or supplement the terms of use as necessary. It informs users of any changes the next time they log into an FTA service in ePortal. If users continue to use the FTA services in ePortal after notification, they are deemed to have accepted the amended terms of use.

18. Applicable law in the event of a dispute

The Federal Act of 30 March 1911 on the Amendment of the Swiss Civil Code (Part Five: Code of Obligations; SR 220) will apply by analogy for all disputes associated with the contract concluded under administrative law on the use of the FTA services in ePortal between legal entities and natural persons and the FTA. Any action brought in this regard will be based on Article 35 et seq. of the Federal Act of 17 June 2005 on the Federal Administrative Court (Federal Administrative Court Act, FACA; SR 173.32).

Version: 01.09.2023