¹ The FTA operates an information system to process personal data, including personal data on tax-related administrative and criminal prosecutions and sanctions, that it received based on the applicable agreements and this Act.

² The data may be processed only by FTA employees or by specialists under the control of the FTA.

³ The purpose of the information system is to enable the FTA to perform its tasks under the applicable agreements and this Act. In particular, it may be used to:

a.

receive and forward information in accordance with the applicable agreements and Swiss law;

b.

keep a register of the reporting Swiss financial institutions;

c.

process legal proceedings associated with the applicable agreements and this Act;

d.

carry out the reviews cited in Article 28;

e.

impose and enforce administrative and criminal sanctions;

f.

process administrative and mutual legal assistance requests;

g.

combat tax offences;

h.

compile statistics.

⁴ The Federal Council shall specify the details, in particular concerning:

a.

the organisation and management of the information system;

b.

the categories of personal data processed;

c.

the catalogue of data on administrative and criminal prosecutions and sanctions;

d.

the access and processing authorisations;

e.

the duration of storage, the archiving and destruction of data.

⁵ The FTA may give the Swiss authorities to which it forwards information in accordance with Article 21 paragraph 1 in the retrieval procedure access to data in the system which is necessary for them to perform their statutory tasks. The Federal Council shall determine the authorities and data to which the FTA may grant access.