Disclosure Obligation of Pension Institutions towards Tax Authorities

Facts

The Federal Tax Administration requested the Aargauische Beamtenpensionskasse to disclose the payment address of a pension paid to X. The Beamtenpensionskasse rejected the request, whereupon the Federal Tax Administration requested the Office for Occupational Pensions of the Canton of Aargau to disclose the payment address. The Office for Occupational Pensions rejected the request, citing the duty of secrecy under Art. 86 of the Federal Act on Occupational Old-Age, Survivors' and Disability Pensions (OPA).

The Federal Tax Administration appealed to the Federal Appeal Commission for Occupational Old-Age, Survivors' and Disability Pensions, which dismissed the appeal. The Federal Tax Administration then filed a complaint with the Federal Supreme Court.

Considerations

The Federal Supreme Court first had to examine whether X. was to be included as a party in the federal court proceedings. It concluded that X. has a direct and concrete interest in the outcome of the proceedings and is therefore to be considered a party.

The Federal Supreme Court then examined whether the disclosure obligation of pension institutions towards tax authorities exists under Art. 112 of the Federal Act on Direct Federal Taxation (DFTA). It concluded that the disclosure obligation exists, as the requested information may be useful for obtaining a certificate of completeness or for securing payment.

The Federal Supreme Court also examined whether the special provisions on occupational pensions preclude the disclosure obligation. It concluded that…