The Conference of Cantonal Finance Directors (FDK) has published its position on the consultation on the implementation of the recommendations of the Global Forum on the transparency of legal entities and the exchange of information in the report on Phase 2 Switzerland.
According to the consultation statement of 23 March 2018, the FDK agrees in principle with the tax policy-relevant concerns of the submission, but requests that a restriction of Art. 18a para. 1 of the Tax Office Assistance Act (StAhiG) to deceased persons or estates be examined.
The consultation statement of the FDK is available here.
