Access to third party tax data

Cantonal legislation allows any person to access the results of the tax assessment of a Vaud taxpayer subject to cantonal direct taxes.

It is important to note that requests must be made in writing and include the name, surname, or business name, as well as the address of the requester. Furthermore, the information, which pertains to the taxable net income and net wealth, or the taxable net profit and capital, relates to the most recent final tax assessment. This communication is subject to a fee of CHF 60.

It should also be noted that taxpayers whose taxable elements are requested must be domiciled or have their headquarters in the canton and be taxed there under the ordinary regime on their entire wealth.

For transparency, the identity of the person who requested the information will be communicated to the concerned taxpayer. It should also be noted that there is no need to have a protected interest to obtain information about the tax assessment result of a third party. Indeed, this right is unconditional and can be exercised even against the will of the person whose data is being accessed.

According to the Federal Court, there is sufficient public interest in the general publicity of the tax register. This primarily concerns the interest of current or potential creditors of the taxpayer, who have a legitimate interest in being informed about the taxpayer's financial situation. There is also a public interest in a democratic society for some level of transparency in tax matters, provided that the taxpayer’s personal sphere is not disproportionately affected. This helps prevent tax fraud.

Lastly, it should be mentioned that a third party’s consultation of a taxpayer’s tax file does not constitute a breach of the legal protection provided by data protection legislation.

Would you like more information on this topic? Our team of professionals would be pleased to welcome you to our office located at rue du Valentin 1, 1004 Lausanne, to provide advice and assist you with your legal matters.

Article published by Fjolla Katana.