Swiss tax law practice is characterized by respectful interaction between taxpayers, tax representatives and tax administrations. This respectful interaction encompasses an open and factual exchange between the parties.
Therefore, the Federal Tax Administration (FTA), the Swiss Tax Conference (SSK/CSI) and EXPERTsuisse in conjunction with IFF-HSG as academic partner set out written principles and rules of conduct in the form of a Code of Conduct. The Code of Conduct is intended to facilitate the efficient application of legal provisions and to strengthen the long established relationship of trust between taxpayers, tax representatives and tax administrations. The “Code of Conduct Taxation” is directed in the sense of recommendations for employees of tax administrations and for tax representatives or company representatives professionally engaged in the field of taxation. The greater number of parties who commit themselves to its application, the more effective it will be. In any case, legal obligations take precedence over the Code of Conduct.