text: 672.4 English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.Federal Acton International Withholding Tax(IWTA)of 15 June 2012 (Status as of 1 January 2016)The Federal Assembly of the Swiss Confederation,based on Article 173 paragraph 2 of the Federal Constitution1, andhaving examined the Federal Council Dispatch of 18 April 20122,decrees:1 SR 1012 BBl 2012 4943Section 1: General Provisions  Art. 1 Subject matter  1 This Act governs the implementation of agreements on cooperation in the area of taxation, in particular:a.the tax regularisation of relevant assets held with Swiss paying agents;b.the levying of a final withholding tax on capital income and disclosure of such capital income;c.the levying of a final withholding tax on inheritances and disclosure of such inheritances;d.measures to safeguard the agreement's purpose;e.penalties for failure to comply with the applicable agreement and with this Act;f.procedures.2 It applies to the agreements set out in the Annex. Switzerland may enter into agreements with any country, particularly those with which it has signed an investment protection agreement.3 It is subject to the derogations of individual applicable agreements.Art. 2 Definitions  1 For the purposes of this Act:a.capital income is income and gains on movable capital assets that are taxable under the applicable agreement;b.the partner state is the contracting state with which Switzerland has entered into an agreement;c.a one-off payment is one of two options available for tax regularisation of an existing business relationship with a Swiss paying agent, consisting of a one-off lump-sum tax levy;d.the contracting party is the holder of an account or deposit with a Swiss paying agent containing relevant assets that fall under the scope of the applicable agreement and of which a relevant person is the beneficial owner;e.an authorised person is a person under the applicable agreement who is entitled to choose between final withholding tax or disclosure in the case of an inheritance, or a person who is legally or contractually authorised to represent that person;f.a tax finality payment is a supplementary amount levied under the applicable agreement in addition to the retention under the Agreement on the Taxation of Savings between Switzerland and the EU3 (“Agreement on the Taxation of Savings”).2 The terms used in this Act are to be understood in accordance with the respective applicable agreement. This concerns in particular the following terms:a.Swiss paying agent;b.relevant person;c.appointed date;d.competent authority;e.relevant assets;f.account or deposit.3  Agreement of 26 October 2004 between the Swiss Confederation and the European Community providing for measures equivalent to those laid down in Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (SR 0.641.926.81).Art. 3 Registration and de-registration as a Swiss paying agent  1 Those who qualify as a Swiss paying agent under an agreement and hold relevant assets of a relevant person shall register of their own accord with the Swiss Federal Tax Administration (FTA).2 The registration of Swiss paying agents shall include:a.their name (company name) and place of domicile or residence. Legal entities or companies without legal personality that are based abroad according to their articles and sole proprietors resident abroad shall state their name (company name), their principal place of business and the address of their managers in Switzerland;b.the nature of their business;c.the date of commencement of business.3 Any person who no longer qualifies as a Swiss paying agent shall inform the FTA for de-registration. Section 2: Tax Regularisation of Relevant Assets  Art. 4 One-off payments  1 Swiss paying agents shall levy one-off payments in accordance with the applicable agreement.2 Where a relevant person has established a business relationship with a Swiss paying agent between appointed date 2 and appointed date 3 and opted for the one-off payment, the Swiss paying agent levies the one-off payment in accordance with the applicable agreement on appointed date 4 at the earliest but no later than 12 months after appointed date 3. Where the previous paying agent fails to submit the required information within 12 months following appointed date 3 and where the relevant person or other contracting party has not initiated civil proceedings against the previous paying agent, the new Swiss paying agent shall proceed in the same manner as if the relevant person had not complied with his or her duties.3 The relevant person or other contracting party may object in writing to the certificate produced by the Swiss paying agent regarding the one-off payment within 30 days of notification. The Swiss paying agent and the relevant person or other contracting party shall endeavour to come to a mutually acceptable solution within the terms of the applicable agreement. Within 60 days of the written objection being submitted, the Swiss paying agent shall either produce a new certificate or confirm the validity of the original certificate. 4 A certificate is considered approved if the relevant person or other contracting party does not apply in writing to the FTA for a ruling within 30 days of notification of the new certificate or confirmation of validity of the original certificate. An appeal against the FTA's ruling is governed by the general provisions on the administration of federal justice.Art. 5 Transfer to the FTA  1 Swiss paying agents shall transfer the one-off payments levied to the FTA by the deadlines set out in the applicable agreement.2 They shall submit the final statement to the FTA no later than 14 months after appointed date 3.Art. 6 Disclosure  1 Where a relevant person or other contracting party has given his or her express authorisation, the Swiss paying agent shall disclose the information set out in the applicable agreement to the FTA by the deadlines set out in the agreement.2 Such disclosure shall be made without authorisation if so provided for in the applicable agreement.3 Where a relevant person has established a business relationship with a Swiss paying agent between appointed date 2 and appointed date 3 and opted for voluntary disclosure, the Swiss paying agent shall disclose the information in accordance with the applicable agreement on appointed date 4 at the earliest but no later than 12 months after appointed date 3. Where the previous paying agent fails to submit the required information within 12 months of appointed date 3 and where the relevant person or other contracting party has not initiated civil proceedings against the previous paying agent, the new Swiss paying agent shall proceed in the same manner as if the relevant person had not complied with his or her duties.Art. 7 Transfer to partner states  The FTA shall transfer the one-off payments received and report the disclosures to the competent authorities of the partner states by the deadlines set out in the applicable agreement.Art. 8 Statutory limitation  1 The right to require the Swiss paying agent to transfer a one-off payment or report a disclosure shall expire five years after the end of the calendar year in which the one-off payment was to be transferred or the disclosure reported.2 The statutory limitation period shall be interrupted whenever a Swiss paying agent is notified of any official action pertaining to the enforceability of the one-off payment or disclosure. Once a statutory limitation period has been interrupted, a new limitation period shall begin to run.3 The statutory limitation period shall expire no later than 15 years after the end of the calendar year in which the one-off payment was to be transferred or the disclosure reported.Art. 9 Subsequent identification of a relevant person  1 Where a relevant person is subsequently identified as such by the Swiss paying agent, the Swiss paying agent shall immediately notify this person or other contracting party in writing.2 The relevant person or other contracting party may send the FTA a written request for tax regularisation of the relevant person's relevant assets in accordance with the applicable agreement within three months of such notification being made. 3 The request shall include:a.the option chosen for tax regularisation in accordance with the agreement;b.details on the availability of information needed for tax regularisation.Art. 10 Swiss paying agents' duty to cooperate  Where the competent authority of the partner state has submitted a request to the FTA, the Swiss paying agent shall:a.cooperate in verifying the authenticity of a certificate;b.provide the FTA with further information for the identification of a relevant person who has been reported to the competent authority of the partner state.Art. 11 Refund of expense allowance  1 Where the relevant person obtains a refund for a wrongly levied one-off payment from the competent authority of the partner state, the relevant person is entitled to claim a refund of the expense allowance deducted where such has been agreed with the partner state and the competent authority of the partner state has not refunded this to the relevant person. 2 Requests for a refund of the expense allowance shall be submitted to the FTA in writing within six months after the refund decision by the partner state.Section 3: Levying of Final Withholding Tax  Art. 12 Principles  1 Swiss paying agents levy a final withholding tax on capital income in accordance with the applicable agreement.2 Where a Swiss paying agent becomes aware of the death of a relevant person, it shall freeze the relevant assets of which the relevant person was the beneficial owner and levy a final withholding tax in accordance with the applicable agreement.Art. 13 Freezing of relevant assets in inheritance cases  1 The authorised person or other person with a legitimate interest may object in writing to the Swiss paying agent's decision to freeze the relevant assets. The Swiss paying agent and the authorised person or other person shall endeavour to come to a mutually acceptable solution within the terms of the applicable agreement. Within 60 days of this written objection being submitted, the Swiss paying agent shall contact the authorised person or other person in writing to either confirm the freezing of the relevant assets or inform him or her of the cancellation of the freezing. 2 The authorised person or other person may apply in writing to the FTA for a ruling within 30 days of the freezing of relevant assets being confirmed. An appeal against the FTA's ruling is governed by the general provisions on the administration of federal justice. Art. 14 Levying of tax  1 Within 30 days of notification, the relevant person, authorised person or other contracting party may object in writing to the relevant receipt regarding the final withholding tax produced by the Swiss paying agent. The Swiss paying agent and the relevant person, authorised person or other contracting party shall endeavour to come to a mutually acceptable solution within the terms of the applicable agreement. Within 60 days of the written objection being submitted, the Swiss paying agent shall either produce a new receipt or confirm the validity of the original receipt.2 A receipt is considered approved if the relevant person, authorised person or other contracting party does not apply in writing to the FTA for a ruling within 30 days of notification of the new receipt or confirmation of validity of the original receipt. An appeal against the FTA's ruling is governed by the general provisions on the administration of federal justice.3 A tax that has been wrongly levied may be rectified by the Swiss paying agent within five years if it is ensured that neither a tax credit nor a refund has been or will be claimed in the partner state in respect of the corresponding capital income or inheritance case.Art. 15 Transfer to the FTA  1 Swiss paying agents shall transfer the tax levied on capital income to the FTA within 30 days of the end of each quarter.2 With the transfer, they shall declare how the tax is to be allocated to the different categories of capital income in accordance with the applicable agreement.3 In an inheritance case, they shall transfer the tax levied to the FTA by the deadlines set out in the applicable agreement. At the same time, they shall send the FTA the information set out in the applicable agreement.Art. 16 Disclosure  1 Where a relevant person, authorised person or other contracting party has given his or her express authorisation, the Swiss paying agent shall disclose the information set out in the applicable agreement to the FTA by the deadlines set out in the agreement.2 Such disclosure shall be made without authorisation if so provided for in the applicable agreement.3 Authorisation for disclosure of capital income may be revoked by:a.the relevant person or his or her legal successors;b.the other contracting party or his or her legal successors.4 Such authorisation shall remain valid until the Swiss paying agent receives express revocation thereof. Revocation shall only be valid if the person issuing such revocation assures the Swiss paying agent of payment of the tax due in place of disclosure.5 Authorisation for disclosure in an inheritance case is irrevocable.6 The Swiss paying agent may revoke a disclosure already made until the deadline set out in the applicable agreement for the disclosure of information to the FTA. If a tax has to be levied in this case, the Swiss paying agent shall transfer this immediately to the FTA.Art. 17 Transfer to partner states  The FTA shall transfer the tax received and the disclosures and other information to the competent authorities of the partner states by the deadlines set out in the applicable agreement.Art. 18 Statutory limitation  1 The right to require the Swiss paying agent to transfer the tax or report a disclosure shall expire five years after the end of the calendar year in which the tax was to be transferred or the disclosure reported.2 The statutory limitation period shall be interrupted whenever a Swiss paying agent is notified of any official action pertaining to the enforceability of the tax or disclosure. Once a statutory limitation period has been interrupted, a new limitation period shall begin to run.3 The statutory limitation period shall expire no later than 15 years after the end of the calendar year in which the tax was to be transferred or the disclosure reported.Art. 19 Amendment of tax rates  1 The tasks arising from the agreements concerning the amendment of tax rates shall be performed by the State Secretariat for International Financial Matters (SIF). 2 Amendments of the tax rates set out in the agreements shall be submitted to the Federal Council for approval. 3 The FTA shall publish all tax rate amendments without delay in cooperation with SIF and ensure that all registered Swiss paying agents are informed of these amendments.Section 4: Tax Finality Payment  Art. 20 1 Where the applicable agreement provides for a tax finality payment, the Swiss paying agent shall deduct a tax finality payment on the basis of assessment used for the retention under the Agreement on the Taxation of Savings4. It shall correspond to the difference between the tax rate set out in the agreement and the rate of the retention. 2 The tax finality payment shall be calculated and deducted in Swiss francs. Where the interest payment is paid in another currency, it shall be converted using the rate applicable on the date of client settlement.3 Swiss paying agents shall transfer the tax finality payments levied to the FTA annually no later than 31 March of the year following the interest payment.4 The FTA shall transfer the tax finality payments received to the competent authorities of the partner states annually no later than six months after the end of the Swiss tax year.5 Articles 14 and 18 apply mutatis mutandis.4 SR 0.641.926.81Section 5: Common Provisions for Tax Regularisation, Levying of Final Withholding Tax and Tax Finality Payment Art. 21 Organisation and procedure  1 The FTA shall ensure the correct application of the provisions of the agreements and of this Act, unless otherwise specified herein.2 It shall issue all rulings and take all decisions necessary for the application of these provisions.3 It may prescribe the use of certain forms in hardcopy or electronic format and issue directives.4 Outside the federal financial statements, the following shall be entered in balance-sheet accounts:a.the transfers made by the Swiss paying agents and the implementation vehicle to the FTA, unless these are expense allowances (Art. 11) or interest on late payments  (Art. 24);b.the transfers by the FTA to the competent authority of the partner states.55 Inserted by Annex No 2 of the Federal Act of 19 June 2015 (Optimisation of New Accounting Model), in force since 1 Jan. 2016 (AS 2015 4009; BBl 2014 9329).Art. 22 Statistics  1 The FTA shall compile the statistics required for fulfilling its legal obligations.2 It shall publish a summary of its statistics. Art. 23 Obligation to provide information  Swiss paying agents shall inform the FTA of all facts of relevance for the implementation of the agreements and of this Act.Art. 24 Interest on late payments  1 One-off payments, final withholding taxes and tax finality payments that are transferred late to the FTA shall incur default interest without a reminder, calculated from the date of expiry of the deadlines set out in this Act up to the date of receipt. 2 The Federal Department of Finance (FDF) shall determine the rate of interest.Section 6: Relationship to Other Taxes  Art. 25 1 The Swiss paying agent shall be entitled to a refund of the anticipatory tax on capital income from which a final withholding tax has been deducted in accordance with the applicable agreement. An exception shall be made for the non-recoverable anticipatory tax (residual tax) in accordance with the double taxation agreement between Switzerland and the country of residence of the relevant person. The Swiss paying agent shall claim a refund of the anticipatory tax from the FTA in its own name and on the account of the relevant person. It may not issue to the relevant person a certificate regarding the deduction of the anticipatory tax.2 The Swiss paying agent may claim a refund from the FTA of the anticipatory tax on a monthly basis after expiry of the calendar month in which the claim for the anticipatory tax arose. 3 The FTA may set shorter settlement deadlines for anticipatory tax refunds.Section 7: Upfront Payment by Swiss Paying Agents  Art. 26 Execution of upfront payment  1 Where the applicable agreement provides for an upfront payment, Swiss paying agents shall arrange for the formation of an implementation vehicle which shall manage on their behalf all rights and administrative obligations arising in conjunction with the execution of the upfront payment.2 The implementation vehicle shall not be liable for obligations under the applicable agreement and this Section, subject to the provisions of paragraph 3. It shall inform the FTA of all facts of relevance to the implementation of this Section.3 The Federal Council shall specify the date on which the upfront payment to the FTA becomes due. It shall also specify the deadline by which the implementation vehicle shall issue an irrevocable loan commitment to the FTA. Where the amount of the irrevocable loan commitment is lower than the upfront payment set out in the applicable agreement, the implementation vehicle shall inform the FTA, before expiry of this deadline, which Swiss paying agents have participated and how much they have contributed to the upfront payment. 4 Where the upfront payment set out in the applicable agreement has not been paid in full by the deadline set by the Federal Council, the FTA shall issue the payment orders necessary for timely execution of the upfront payment.5 It shall issue payment orders to Swiss paying agents accounting for more than 0.5% of the retention levied under the Agreement on the Taxation of Savings6 in relation to the partner state. The share determined on the basis of the last statistics furnished by paying agents to the FTA prior to the applicable agreement being signed is decisive. The upfront payment shall be divided among these paying agents based on their respective share.6 The FTA shall not issue any payment orders to those paying agents participating in the implementation vehicle if the contribution made by the implementation vehicle fully covers the total contributions payable by such paying agents to the upfront payment. Otherwise, the FTA shall deduct the contribution already paid by a paying agent from the corresponding payment order, provided that it has reliable knowledge that the contribution has been paid.7 The FTA shall transfer to the Swiss paying agents or the implementation vehicle the amount of the one-off payments offset against the upfront payment in proportion to their share in the upfront payment.6 SR 0.641.926.81Art. 27 Sureties and procedural rules  1 Where the contribution is deemed to be at risk, the FTA may require security for the upfront payment or part thereof even before it becomes due. It shall specify in the security order the amount to be secured and the office with which the security is to be deposited. 2 The office receiving the security shall be authorised to release it only if so directed by a legally binding court order or if the Swiss paying agent in question and the FTA jointly submit a written declaration to this effect.3 An appeal against security orders from the FTA may be filed with the Federal Administrative Court. The appeal shall not have any suspensive effect.Art. 28 Shortfall  1 Where the executed upfront payment cannot be fully offset against one-off payments, the FTA shall issue the necessary payment orders. These shall be addressed to Swiss paying agents accounting for more than 0.01% of the retention levied under the Agreement on the Taxation of Savings7 in relation to the partner state. The share determined on the basis of the last statistics furnished by paying agents to the FTA prior to the applicable agreement being signed is decisive.2 The part of the upfront payment that is not offset shall be divided among these paying agents based on their respective share. Where a paying agent has contributed to the upfront payment, the difference between this contribution and the amounts transferred in accordance with Article 26 paragraph 7 shall be deducted from this share.3 The FTA shall transfer the amounts collected to the paying agents such that they cover the shortfall in accordance with their shares under paragraph 1.4 Article 38 applies mutatis mutandis.7 SR 0.641.926.81Section 8: Relevant Assets Withdrawn from Switzerland  Art. 29 Competent authority of Switzerland  The tasks arising from the agreement concerning relevant assets withdrawn from Switzerland shall be performed by SIF.Art. 30 Data collection regarding destinations  1 Where the applicable agreement provides for the partner state to be informed of the destination states or jurisdictions of withdrawn relevant assets, Swiss paying agents shall provide SIF with the following statistical information no later than nine months after appointed date 3:a.the number of relevant persons who closed their account or deposit between the date of signature of the applicable agreement and appointed date 3, broken down by destination state or jurisdiction to which the relevant assets were transferred; b.the volume of relevant assets transferred by relevant persons who closed their account or deposit between the date of signature of the applicable agreement and appointed date 3, broken down by destination state or jurisdiction to which the relevant assets were transferred.2 Where a relevant person transfers the relevant assets held in his or her account or deposit at the date of signature to several states or jurisdictions, then:a.for the purposes of counting the number of relevant persons, they are assigned to the state or jurisdiction to which they transferred the highest amount;b.for the purposes of counting the volume, the transferred relevant assets are assigned to the states and jurisdictions to which they were transferred.3 Swiss paying agents shall compile this data on the basis of the value of the relevant assets on appointed date 2.Section 9: Measures to Safeguard the Agreement's Purpose  Art. 31 Requests for information   1 Requests from a partner state shall be made in writing in one of the official languages of Switzerland or in English and include the details specified in the applicable agreement. 2 The FTA shall inform the competent authority of the partner state in writing if these requirements are not met, and give it the opportunity to supplement its request in writing. Art. 32 Procurement of information  1 The FTA shall require banks and other Swiss paying agents registered with the FTA to disclose the details specified in the applicable agreement. It shall prescribe a deadline for this purpose.2 Banks and other Swiss paying agents registered with the FTA shall inform the FTA of whether the person named in the request is the beneficial owner of an account or deposit. They shall transmit all relevant information that is in their possession or under their control.3 The competent authority of the partner state shall not be entitled to inspect files or be present during proceedings in Switzerland. Specifically, it may not conduct onsite audits by itself at banks or other Swiss paying agents registered with the FTA.4 Information procurement costs shall not be reimbursed.Art. 33 Notification of persons entitled to appeal  Where the existence of an account or deposit must be disclosed under the applicable agreement, the person named in the request and other persons assumed on the basis of the files to be entitled to appeal under Article 48 of the Administrative Procedure Act of 20 December 19688 (APA) shall be informed about the request for information by the FTA.8 SR 172.021Art. 34 Information to determine the number of admissible requests  1 The FTA shall compile the statistics required for fulfilling its legal obligations in relation to safeguarding the agreement's purpose.2 There shall be no right to access this information.Art. 35 Applicable procedural law  Unless otherwise specified in this Section, the tax administrative assistance legislation applies mutatis mutandis.Section 10: Audits and Procedural Rules  Art. 36 Audits  1 The FTA shall carry out audits to assess whether Swiss paying agents fulfil their obligations under the agreements.2 For the purpose of clarifying the facts, it may:a.inspect the books, receipts and other documents of Swiss paying agents on site or order the surrender thereof;b.obtain information in writing and verbally;c.summon representatives of Swiss paying agents for questioning.3 Where the FTA determines that a Swiss paying agent has not or has inadequately fulfilled its obligations, it shall give it an opportunity to comment on the deficiencies found.4 Where the Swiss paying agent and the FTA cannot reach an agreement, the FTA shall issue a ruling.5 On request, the FTA shall issue a declaratory ruling on:a.the status of paying agent;b.the basis for levying the one-off payments, the final withholding tax or the tax finality payment;c.the content of the disclosures in accordance with Article 6 or 16;d.the content of certificates.6 The FTA shall draw up an annual summary report outlining the main findings of the audits performed during the previous calendar year. It shall formulate the report such that the individual Swiss paying agents cannot be identified. SIF shall forward the report to the competent authority of the partner state and publish a summary of this report.Art. 37 Applicable procedural law  Unless otherwise specified in this Act, the APA9 applies.9 SR 172.021Art. 38 Legal remedies  1 Appeals against rulings issued by the FTA in accordance with this Section may be filed in writing within 30 days of such ruling being issued.2 The appeal shall include the motions and set out the grounds on which it is based.3 Where an appeal has been validly filed, the FTA shall examine the ruling without being bound by the motions submitted and issue a substantiated appeal decision.4 A complaint against the FTA's appeal decision is governed by the general provisions on the administration of federal justice.Art. 39 Confidentiality obligation  1 Any person entrusted with the enforcement of the provisions of agreements and this Act or who is involved in their enforcement shall remain silent towards authorities and private individuals about the findings of which they become aware in the course of their official work and shall refuse access to official files.2 The FTA is not obliged to maintain confidentiality when:a.reporting disclosures to partner states;b.providing information in the context of the measures to safeguard the agreement's purpose.3 Furthermore, there is no confidentiality obligation:a.with respect to judicial and administrative bodies that have been authorised in a specific case by the FDF to obtain official information from the authorities entrusted with the enforcement of this Act;b.where violations of federal or cantonal administrative laws or the Swiss Criminal Code10 (SCC) have been established, if the FDF grants authorisation to report;c.where a legal basis therefor exists in federal legislation.4 Findings relating to third parties made in the course of an audit of a Swiss paying agent in accordance with Article 36 paragraph 2 may be used only for the implementation of the applicable agreement.5 Bank client confidentiality and other client and professional confidentiality protected by law shall be maintained.10 SR 311.0Section 11: Criminal Law Provisions  Art. 40 Evasion, breach of disclosure obligation  1 Unless Articles 14 to 16 of the Federal Act of 22 March 197411 on Administrative Criminal Law (ACLA) apply, a fine not exceeding 250,000 francs shall be imposed on any person who wilfully, for their own benefit or the benefit of another person:a.commits tax evasion by:1.failing to fulfil their obligation to levy the one-off payment, final withholding tax or tax finality payment, or2.failing to transfer the one-off payments, final withholding taxes or tax finality payments to the FTA;b.breaches their disclosure obligations in accordance with Article 6 or 16.2 Where such an offence is committed through negligence, a fine not exceeding 100,000 francs shall be imposed.11 SR 313.0Art. 41 Endangerment of the one-off payment, final withholding tax or tax finality payment and disclosure  A fine not exceeding 20,000 francs shall be imposed on any person who wilfully or through negligence endangers the implementation of the applicable agreement and this Act by:a.failing to fulfil the obligation to register in accordance with Article 3;b.failing to fulfil the obligation to submit lists and accounts, provide information and present receipts in the process for levying the one-off payment, the final withholding tax or the tax finality payment or for reporting disclosures;c.drawing up incorrect accounts or providing incorrect information as the person obliged to levy the one-off payment, final withholding tax or tax finality payment or to report disclosures;d.failing to fulfil the obligation to keep proper accounts and preserve business records and receipts; the right to prosecute under Article 166 SCC12 is reserved;e.impeding, hindering or preventing the orderly performance of an audit or other official inspection; the right to prosecute under Articles 285 and 286 of the SCC is reserved;f.failing to meet the requirements in relation to the transfer of the one-off payment, the final withholding tax, the tax finality payment or reporting disclosures.12 SR 311.0Art. 42 Administrative offences  A fine not exceeding 5,000 francs shall be imposed on any person who wilfully or through negligence:a.contravenes the applicable agreement, this Act, an implementing ordinance or general directives;b.violates an official order issued to him or her referring to the penalties under this Article.Art. 43 Procurement of information to safeguard the agreement's purpose  Where a bank or other Swiss paying agent registered with the FTA wilfully fails to comply with an enforceable order to transmit information issued by the FTA referring to the penalties under this provision, it shall be liable to a fine not exceeding 10,000 francs.Art. 44 Procedure  Unless otherwise stated in this Act, ACLA13 applies to violations of the criminal law provisions of this Act. The prosecuting authority and the authority passing judgment is the FTA.13 SR 313.0Section 12: Final Provisions Art. 45 Implementing provisions  The Federal Council shall issue the implementing provisions.Art. 46 Amendment of existing legislation  …1414  The amendment can be consulted under AS 2013 27.Art. 4715 15  This article has been repealed.Art. 48 Referendum and commencement  1 This Act is subject to an optional referendum.2 The Federal Council shall determine the commencement date.Commencement date: 20 December 20121616  BRB of 30 November 2012.Annex (Article 1 paragraph 2)Agreements to which this Act applies 1.17 ...2. Agreement of 6 October 201118 between the Swiss Confederation and the United Kingdom of Great Britain and Northern Ireland on cooperation in the area of taxation3. Agreement of 13 April 201219 between the Swiss Confederation and the Republic of Austria on cooperation in the areas of taxation and the financial market17  This number has been repealed.18 SR 0.672.936.7419 SR 0.672.916.33


type: legislation

jurisdiction: Switzerland

text: 721.101 English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.Federal Act on Water Retaining Facilities(Water Retaining Facilities Act, WRFA)of 1 October 2010 (Status as of 1 January 2013)The Federal Assembly of the Swiss Confederation,on the basis of Article 76, paragraph 3 of the Federal Constitution1, and having considered the Federal Council Dispatch dated 9 June 20062,decrees:1 SR 1012 BBl 2006 6037Chapter 1: General Provisions  Art. 1  Purpose  This Act regulates the safety of water retaining facilities and liability for damage caused by the release of water from water retaining facilities.Art. 2  Scope  1 This Act applies to water retaining facilities which meet the following specifications:a.the storage height above the low-water level of the reservoir or above ground level is at least 10 metres;b.the storage height is at least 5 metres and the reservoir has a storage capacity of more than 50,000 cubic metres.2 The federal supervisory authority (Art. 22) may:a.declare water retaining facilities that are smaller than specified above to be subject to this Act if they have a particular risk potential; b.exclude water retaining facilities from the scope of this Act if it is demonstrated that they do not have a particular risk potential.Art. 3  Definitions  1 Water retaining facilities are installations designed to dam or store water or mud. They are also structures intended to retain sediment, ice and snow or for the temporary retention of water (retention basins).2 Large water retaining facilities are installations:a.with a storage height of at least 25 metres;b.with a storage height of more than 15 metres and a storage capacity of more than 50,000 cubic metres;c.with a storage height of more than 10 metres and a storage capacity of more than 100,000 cubic metres;d.with a storage capacity of more than 500,000 cubic metres.Art. 4  Water retaining facilities on bodies of water bordering neighbouring countries   1 For water retaining facilities on bodies of water bordering neighbouring countries, the Federal Council may stipulate special provisions or agree special provisions with the neighbouring countries.2 For this purpose, the Federal Council may deviate from the provisions on the applicable legislation and place of jurisdiction specified in federal legislation or international treaties.Chapter 2: Safety of Water Retaining Facilities  Section 1: Construction and Operation  Art. 5  Basic principles  1 Water retaining facilities must be designed, constructed and operated in accordance with the state of the art in science and technology so that their safety is guaranteed for all foreseeable operating and loading cases.2 For the purpose of specifying measures, special attention must be paid as far as possible to the economically viable utilisation of hydropower. Measures are specified by the supervisory authority in consultation with the owner of the facility and, insofar as the measures concerned are of a structural nature and no agreement can be reached with the owner of the facility, following consultation with recognised specialists in the engineering and energy industries.3 It must be possible to empty the reservoir in order to carry out inspections and maintenance operations and it must be possible to lower the level of water therein if there is any imminent threat. For this purpose, water retaining facilities must at least be equipped with a bottom outlet of adequate dimensions, or with bottom sluice gates of adequate dimensions. The Federal Council may permit exceptions for special categories of water retaining facilities.4 It must be possible to divert floods safely when the reservoir is filled to its maximum capacity.Art. 6  Planning approval and construction  1 Any person wishing to construct or modify water retaining facilities requires planning approval from the relevant licensing authority.2 Where the construction or modification of an installation has to be approved on the basis of other legal provisions, at the same time as the decision on approval in accordance with those legal provisions a decision shall be made on whether to grant planning approval under this Act.3 Planning approval must be granted if the technical safety requirements are complied with.4 The application for planning approval must include all the information required to carry out the technical safety assessment.5 The supervisory authority examines the application. If the supervisory authority is not the licensing authority, it shall inform the latter of the result of its technical safety assessment. If deemed necessary for ensuring the technical safety of the installation, the supervisory authority shall specify conditions concerning its construction.6 When making its decision, the licensing authority considers the result of the technical safety assessment and the requested conditions for ensuring the technical safety of the installation.7 The licensing authority shall order special structural measures if these are required to protect the installation against acts of sabotage.8 During the construction phase, the supervisory authority shall verify whether the specified technical safety requirements are complied with.Art. 7  Commissioning  1 In order for a water retaining facility to be commissioned or recommissioned, a licence must be obtained from the supervisory authority.2 Applications for a licence must include all the information required to carry out a technical safety assessment.3 The supervisory authority examines the information provided by the applicant and verifies whether the technical safety requirements are complied with. If deemed necessary to ensure the technical safety of the installation, the supervisory authority shall specify conditions concerning its commissioning and its operation.Art. 8  Operation  1 The operator must ensure that:a.the safety of the population and environment is guaranteed;b.the outlet and relief works are adequate and functional.2 The operator shall carry out all inspections, measurements and tests that are required to assess the condition and behaviour of the water retaining facility, and shall have the results evaluated without delay. The operator shall submit all corresponding reports to the supervisory authority.3 The operator must:a.maintain the water retaining facility properly, repair damage and rectify safety defects without delay;b.retrofit or modify the facility if the supervisory authority requires such action in order to rectify safety defects;c.permit the installation and use of national monitoring and measurement systems, and grant inspection bodies access to such systems.4 The supervisory authority shall evaluate the reports and verify whether the technical safety requirements have been complied with. It shall also carry out periodical inspections of the facility.5 If deemed necessary for ensuring the technical safety of the facility, the supervisory authority shall specify conditions for the continued operation of the facility.6 Water retaining facilities must be monitored and maintained until such time as they are no longer able to retain or confine water, mud and other materials. If there is no operator, the owner of the land shall be responsible for these obligations.Art. 9  Influence of other structures and installations on safety   Before an authority may decide on the construction or modification of a structure or installation which could have a negative impact on the safety of an existing water retaining facility, it shall consult the supervisory authority. Section 2: Emergency Concept  Art. 10  Precautionary measures in the event of an emergency  1 The operator shall take precautions for the event that the safe operation of the water retaining facility can no longer be guaranteed as the result of behaviour anomalies, natural events or acts of sabotage.2 In the event of an emergency, it must take all necessary measures to avoid endangering persons, property and the environment.Art. 11  Water-alarm system  1 The operator of a water retaining facility with a storage capacity of more than 2 million cubic metres must operate and maintain a water-alarm system in the near zone.2 The operator of a water retaining facility with a storage capacity of less than 2 million cubic metres which represents a high potential risk within its inundation zone must operate and maintain a water-alarm system in the near zone insofar as he is ordered to do so by the supervisory authority.3 The term “near zone” refers to the area that would be flooded within two hours following a sudden total collapse of the facility.Art. 12  Protection of the population in the event of an emergency  1 In the event of an emergency, with the aid of the available civil protection instruments and structures, the federal government, cantons and communes are responsible for distributing instructions to the population concerning the behaviour they should adopt and, if necessary, for their evacuation.2 In the event of a military threat, the authority designated by the Federal Council may issue special instructions.Chapter 3: Liability  Art. 13  Exemption from the scope of application of this Act  The provisions of this Chapter do not apply to water retaining facilities that serve the sole purpose of protecting against natural hazards.Art. 14  Liability on the part of operators  1 The operator of a water retaining facility is liable for damage to persons and property that is caused when risks associated with the flow of large quantities of water, mud or other materials materialise.2 The operator is also liable for costs, with the exception of loss of income, that are incurred as the result of measures ordered by the authorities to prevent or reduce an imminent threat.3 Liability as operator applies to any person who owns, constructs or operates a water retaining facility. If the operator is not the owner of the facility, the latter shall be held jointly and severally liable with the operator.4 The federal government, cantons, communes or other public bodies or institutions are also liable in accordance with the provisions of this Act if they operate water retaining facilities.Art. 15  Exemption from liability  If the operator of a water retaining facility proves that the damage was due to force majeure, gross negligence on the part of the injured person, sabotage, acts of terrorism or acts of war, he shall be exempted from liability.Art. 16  Applicability of the Swiss Code of Obligations  Insofar as this Act does not contain any special provisions, liability is governed by the provisions of the Swiss Code of Obligations3 on torts.3 SR 220Art. 17  Securing of evidence in the event of major damage  1 In the event that major damage is caused, the Federal Council shall order an investigation.2 The Federal Council shall make a public announcement requesting every person who has suffered damage to report the damage within three months, citing the date and location. In its public announcement, the Federal Council shall state that failure to comply with the specified deadline does not rule out any claim for compensation, but may hamper the subsequent assessment of the causal connection between the damage incurred and the release of water from a water retaining facility.Art. 18  Coverage for liability risk  The cantons may stipulate that liability under this Act be covered, in part or in full, and in line with the type and extent of the associated risks, through the conclusion of insurance contracts or in another equivalent manner.Art. 19  Large-scale damage  1 In the event of the occurrence of large-scale damage, the Federal Assembly may issue a compensation plan in the form of an ordinance.2 There is large-scale damage if, as the result of a disaster, it has to be anticipated that:a.the funds available to the persons who are liable and are required to cover liability risks to cover the damage are insufficient to meet all claims for compensation; or b.it is not possible to carry out ordinary compensation proceedings due to the large number of claimants.3 In its compensation plan, the Federal Assembly shall define the principles for the just distribution of all available funds for settling claims.4 In its compensation plan, the Federal Assembly may:c.deviate from the provisions of this Act or from other provisions governing compensation claims;d.provide that the Federal Government will pay additional contributions to compensate uncovered damage and that payment thereof shall be made dependent on payments effected by the canton in which the water retaining facility is located;e.regulate the procedures for the enforcement of its compensation plan and appoint an independent panel against whose rulings an appeal may be filed with the Federal Supreme Court.5 The Federal Council shall take precautionary measures.Art. 20  Modification of the payment obligation and apportionment contributions following large-scale damage  1 If an emergency situation should arise due to large-scale damage, the Federal Council has the power to issue specific regulations relating to private insurance, social insurance and public insurance concerning:a.the modification of the payment obligation on the part of insurers;b.the collection of apportionment contributions from insured persons;c.the deduction of apportionment contributions from payments by insurers.2 This authorisation does not apply to liability insurance.Art. 21  Costs of measures taken by authorities  The costs of measures taken by the relevant authorities in order to protect against or reduce an imminent threat may be passed on to the operator and to the owner.Chapter 4: Supervision and Legal Protection  Art. 22  Supervision by the Federal Government  1 The Federal Supervisory Authority shall supervise the enforcement of the provisions of this Act.2 Large water retaining facilities are subject to direct supervision by the Federal Government.3 The Federal Council shall designate the Federal Supervisory Authority.Art. 23  Supervision by the cantons  1 The cantons shall supervise water retaining facilities that are not subject to direct supervision by the Federal Government.2 The cantons shall designate their own supervisory authority.Art. 24  Special circumstances  1 In special circumstances, the Federal Supervisory Authority may conclude a supervision agreement with the canton concerned, the provisions of which deviate from those cited in Articles 22 and 23 above.2 In the event that several water retaining facilities form an operational unit and one of the facilities is subject to direct supervision by the Federal Government, then all facilities governed by that operational unit are subject to direct supervision by the Federal Government.Art. 25  Co-operation requirement  In order to ensure that the supervisory authority is able to perform its duties, operators of water retaining facilities shall:a.provide all requested information and all documentation;b.place the necessary personnel and material at its disposal free of charge;c.grant the supervisory authority free access at all times.Art. 26  Reporting obligation  Persons responsible for the construction or operation of water retaining facilities must report all occurrences of relevance to safety to the supervisory authority without delay.Art. 27  Assistance by third parties  1 The supervisory authority may call on the services of external specialists for assistance in performing its duties.2 The associated costs are borne by the operator of the facility.Art. 28  Supervision fee  1 To cover the costs of its supervisory activities that are not financed through direct charges, the federal supervisory authority collects an annual supervision fee.2 The fee is paid by the operators of large water retaining facilities.3 The amount of the supervision fee is based on the average costs for supervisory activities during the previous five years.4 The Federal Council regulates the details and specifies the recoverable supervisory costs, and also designates the facilities that are not required to pay the fee.Art. 29  Right of appeal  1 Appeals against decisions that are issued under this Act may be filed with the Federal Administrative Court.2 The Federal Supervisory Authority may exercise the rights of appeal under federal and cantonal law against rulings by cantonal authorities in application of this Act and its implementing provisions.3 Cantonal authorities shall notify the supervisory authority, immediately and free of charge, of its decisions that are subject to appeal.Chapter 5: Criminal Provisions and Data Processing  Art. 30  Violation of safety regulations  1 Any person who:a.wilfully constructs a defective water retaining facility, in particular by ignoring the required safety measures;b.continues to operate a water retaining facility despite being aware that it has significant safety defectsis liable to custodial sentence not exceeding 3 years.2 The custodial sentence must be combined with a monetary penalty.3 An offender who acts through negligence is liable to a custodial sentence not exceeding 3 years or to a monetary penalty.Art. 31  Prosecution  1 Prosecution is the responsibility of the Federal Government.2 The Federal Act of 22 March 19744 on Administrative Criminal Law applies.3 The Federal Council designates the administrative authorities responsible for prosecution and adjudication.4 SR 313.0Art. 32  Processing of personal data  1 The authorities responsible for enforcement process the personal data required for the application of this Act, including data concerning criminal prosecutions and sanctions.2 They may store such data electronically, and may exchange data among themselves insofar as this is necessary for the uniform implementation of this Act.Chapter 6: Final Provisions  Art. 33  Implementation  The Federal Council issues the implementing provisions.Art. 34  Repeal of current legislation  The Federal Act of 22 June 18775 on the Hydraulic Engineering Inspectorate is repealed.5 [BS 4 931; AS 1953 950, 1973 1462, 1993 234 Art. 18 no 2]Art. 35  Referendum and commencement  1 This Act is subject to an optional referendum.2 The Federal Council shall specify the commencement date.Commencement Date: 1 January 201366 Federal Council Decree of 17 Oct. 2012


text: 721.101.1 English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.Water Retaining Facilities Ordinance(WRFO)of 17 October 2012 (Status as of 1 April 2018)The Swiss Federal Council,based on Articles 4, 5 paragraph 3, 12 paragraph 2, 22 paragraph 3, 31 paragraph 3 and 33 of the Water Retaining Facilities Act of 1 October 20101 (WRFA),decrees1 SR 721.101Chapter 1: General Provisions  Art. 1 Definitions   (Art. 3, WRFA)1 A water retaining facility comprises the following components:a.a dam;b. the associated reservoir;c.auxiliary installations.2 Dams may take the following form:a.concrete or masonry dams;b.embankment dams;c.river impoundments with their side embankments.3 A reservoir is a lake that is artificially formed by dams.4 Auxiliary installations are structures and equipment installed on the reservoir and dam that are required for the safe operation of a water retaining facility, e.g. relief and outlet works.5 The operator of a water retaining facility is the holder of the licence to put the facility into operation.Art. 2 Water retaining facilities with high risk potential   (Art. 2 para. 2 let. a, WRFA)1 A high risk potential is deemed to exist if the collapse of a water retaining structure could endanger human lives and/or result in extensive property damage.2 The relevant cantonal authorities shall notify the federal supervisory authority (Swiss Federal Office of Energy, SFOE) about water retaining facilities which, in view of their size, are not governed by the provisions of the WRFA, but which could have a high risk potential.3 Operators of such facilities are obliged to provide the SFOE with all the documentation that is required for performing its assessment.4 Before it makes its decision, the SFOE shall consult the other cantons concerned.Art. 3 Water retaining facilities without a high risk potential   (Art. 2 para. 2 let. b, WRFA)1 When submitting their application to exempt their water retaining facility from the scope of application of the WRFA, operators must submit all documentation that is required for assessing the risk potential.2 Before it makes its decision, the SFOE consults the cantons concerned.Art. 4 Water retaining facilities on bodies of water bordering neighbouring countries   (Art. 4, WRFA)1 The SFOE specifies the safety requirements for the construction and operation of water retaining facilities on bodies of water bordering neighbouring countries, in cooperation with the relevant foreign supervisory authorities.2 For this purpose the SFOE shall as far as possible abide by the provisions of Swiss legislation on water retaining facilities, and in any case ensure a level of safety that is equivalent to that specified in the relevant legislation.Chapter 2: Safety of Water Retaining Facilities  Section 1: Construction  Art. 5 Outlet works    (Art. 5 para. 3, WRFA)In the case of water retention basins and structures for stabilising the beds of torrents, the installation of bottom outlets and bottom sluice gates may be dispensed with.Art. 6 Planning approval   (Art. 6 para. 5, WRFA)1 The planning approval specifies the documentation to be submitted by the licence holder to the supervisory authority before and during construction, and on completion thereof.2 During the construction phase, the following documentation in particular may be requested:a.results of geological surveys and geotechnical tests;b.results of pressure grouting or other geotechnical measures carried out in order to stabilise and make the subsoil watertight;c.construction reports;d.results of material tests;d.findings from surveillance;f.reports on special occurrences.3 The following documentation in particular may be requested on completion of the construction work:a.a summary and evaluation of the geological surveys and geotechnical tests;b.a summary and evaluation of the pressure grouting or other geotechnical measures carried out in order to stabilise and make the subsoil watertight;c.a list of the materials used during construction, and an evaluation of the material tests;d.modifications to the construction project;e.drawings of the completed structure (as-built drawings);f.types and locations of monitoring instruments.Art. 7 Construction   (Art. 6 para. 8 and 25 let. a, WRFA)1 The supervisory authority monitors the construction. In particular, it verifies whether it complies with the approved plans.2 During the construction work, the holder of planning approval must submit the documentation specified therein to the supervisory authority (Art. 6 para. 1 and 2).Art. 8 Modifications to the project  Any modifications to the project must be reported to the supervisory authority for approval in accordance with Article 6 WRFA.Art. 9 Completion of construction work   (Art. 6 para. 8 and 25 let. a, WRFA)1 On completion of the construction work, the holder of planning approval must submit a final report to the supervisory authority.2 The final construction report must include the documentation specified in the planning approval (Art. 6 para. 1 and 3).3 The supervisory authority verifies whether the construction work has been carried out in accordance with the approved plans and the specified requirements, and records its findings in an acceptance report.Art. 10 Decommissioning   (Art. 6 para. 1, WRFA)The decommissioning of a water retaining facility is equivalent to a modification.Section 2: Commissioning and Operation  Art. 11 Requirements for commissioning the facility   (Art. 7, 8, 10 and 25 let. a, WRFA)1 Before commissioning the facility, the operator must produce the following regulations and submit them to the supervisory authority for approval:a.regulations governing the operation of gated relief and outlet works that are required for mastering floods (gate regulations);b.regulations governing the procedure for warning the authorities and the population in the event of an emergency, and for dealing with emergencies (emergency regulations).2 The operator must constantly review the regulations and submit any amendments thereto to the supervisory authority for approval. Amendments and updates to details that are not of relevance to safety (e.g. contact details or modifications relating to the operation of gated relief and outlet works in normal operation) must be submitted to the supervisory authority, but do not require the latter’s approval.Art. 12 Commissioning the facility   (Art. 7, WRFA)1 In the case of facilities where the initial filling of the reservoir can be carried out in a controlled manner, the operator must monitor the behaviour and status of the water retaining facility, notably with the aid of measurements, visual inspections and examinations of the relief and outlet works. The operator shall notify the supervisory authority about the result of its observations.2 The supervisory authority shall monitor the progress of the initial filling and verify that it is carried out in accordance with the licence granted.3 Raising the normal water operating level following transformation work and refilling after completion of safety-relevant maintenance or repairs are equivalent to an initial filling of the reservoir.Art. 13 Completion of commissioning   (Art. 7, 8 and 25 let. a, WRFA)1 After completion of the initial filling or refilling of the reservoir, the operator must submit a corresponding report to the supervisory authority.2 This report must contain the following items in particular:a.an overview of how the initial filling or refilling of the reservoir progressed;b.an analysis of the behaviour of the water retaining facility during the initial or subsequent putting into operation;c.the results of the function tests of the relief and outlet works.Art. 14 Requirements for the operation of the facility  1 A water retaining facility may only be operated if the result of the initial filling or refilling of the reservoir indicates that it may be operated safely.2 The operator shall produce regulations governing the surveillance of the facility in normal operation and during extraordinary events, and shall submit it to the supervisory authority for approval (surveillance regulations).3 The operator must constantly review the regulations and submit any amendments thereto to the supervisory authority for approval. Amendments and updates to details that are not of relevance to safety (e.g. contact details of personnel responsible for monitoring the facility) must be submitted to the supervisory authority, but do not require the latter’s approval.Art. 15 Inspection of relief and outlet works   (Art. 8 para. 2, WRFA)1 The operator must carry out an annual inspection of the gated relief and outlet works in order to verify their safe and reliable function. The way the inspection progressed and the findings of the inspection must be recorded in a report.2 Each inspection must be carried out with a high water level in the reservoir and include a discharge test (wet function test).3 The relief works may also be tested under dry conditions or in another suitable manner if the normal water level in the reservoir is below the level required for opening.4 The outlet works installed in retention basins and in structures for stabilising the beds of torrents may be tested under dry conditions.Art. 16 Continual inspections   (Art. 8 para. 2, WRFA)1 The operator must carry out measurements and visual inspections in accordance with the surveillance regulations (Art. 14 para. 2).2 In the period during which a large facility is under water, the operator must verify electronically transmitted measurement data at least once a month by carrying out manual measurements on site.3 For other facilities, electronically transmitted measurement data must be verified by carrying out manual measurements on site at least once a year.Art. 17 Annual inspection   (Art. 8 para. 2 and 25 let. a, WRFA)1 The operator must ensure that a qualified professional evaluates the results of measurements on an ongoing basis, carries out a visual inspection of the water retaining facility once a year and records his or her findings in an annual measurement and inspection report (annual report).2 The operator must submit each annual report to the supervisory authority within six months of the close of the period under review. The report consists of the results of inspections of the relief and outlet works, visual inspections and measurements.3 The supervisory authority may grant exemptions from the annual rhythm (para. 1) and the deadline for submitting the annual report (para. 2) as long as the same level of safety is assured.Art. 18 Five-yearly inspections   (Art. 8 para. 2 and 25 let. a, WRFA)1 The operator must ensure that experienced experts in the fields of civil engineering and geology carry out a comprehensive safety assessment every five years, if the facility concerned:a.has a storage height of at least 40 metres; orb.has a storage height of at least 10 metres and a storage capacity of more than 1 million cubic metres.2 The operator must submit the reports on the safety inspections (five-yearly reports) within nine months of the close of the period under review.3 The supervisory authority may waive the requirement of periodical comprehensive safety inspections (para. 1), and grant exemptions from the deadline for submitting the five-yearly reports (para. 2), as long as the same level of safety is assured.4 The supervisory authority may order extraordinary safety reviews, as well as five-yearly inspections of water retaining facilities of smaller size.Art. 19 Professionals and experts   (Art. 8 para. 2 and 25 let. a, WRFA)1 The operator must notify the supervisory authority of the person it has appointed as qualified professional (Art. 17). The supervisory authority may reject the appointed professional if there are grounds for doubting his or her suitability.2 The operator shall submit its choice of experts (Art. 18) to the supervisory authority for approval.3 Experts must be independent of the qualified professional, the operator and the owner of the facility.Art. 20 Overhauls   (Art. 8 para. 3 let. a, WRFA)1 The operator must notify the supervisory authority in advance of planned overhauls, although the activities themselves do not require approval.2 During work carried out on relief and outlet works, the operator must ensure:a.that there is sufficient protection against floods; andb.that in the event of impending danger the lowering of the level of the reservoir is possible without delay.Art. 21 Reporting obligation   (Art. 8 and 25 let. a, WRFA)The operator must notify the supervisory authorities in advance of the following deadlines:a.inspection of relief and outlet works;b.on-foot inspection of the water retaining facility within the scope of the annual and five-yearly inspections;c. emptying of the facility.Art. 22 Archiving   (Art. 25 let. a, WRFA)1 The operator must maintain and constantly update an archive containing all documentation relating to the water retaining facility, and grant the supervisory authority access thereto at any time.2 The archive contains the following items in particular:a.the main drawings of the realised facility and details relating to its construction;b.the agreement between the owners and the project developers concerning the planned utilisation (utilisation agreement);c.the description of the practical implementation of the utilisation agreement (basis of project);d.the static, hydrological and hydraulic calculations and reports;e.the geological reports;f.the report on the commissioning of the facility;g.the annual reports and reports on geodetic deformation measurements;h.the five-yearly reports;i.the reports on malfunctions and operating anomalies;j.the surveillance, gate and emergency regulations.Art. 23 Inspections by the supervisory authority   (Art. 8 para. 4, WRFA)1 The supervisory authority participates in five-yearly inspections (Art. 18) and additionally inspects the facilities concerned at least once every five years.2 The supervisory authority inspects those large water retaining facilities that are not subject to five-yearly inspections at least once every three years.3 The supervisory authority inspects all other water retaining facilities at least once every five years.Art. 24 Measures on the part of the supervisory authority   (Art. 8 para. 3 and 5, WRFA)If the operator fails to carry out maintenance or repairs by the specified deadline, the supervisory authority shall order the necessary measures and, in the event of an unsuccessful reminder, order the emptying of the facility.Section 3: Emergency Concept  Art. 25 Precautionary measures in the event of an emergency   (Art. 10, WRFA)1 The emergency regulations in accordance with Article 11 paragraph 1 letter b must include the following items in particular:a.a map depicting those zones which would probably be flooded following a sudden total collapse of the water retaining structure (inundation map);b.an analysis of those factors that could seriously disrupt or prevent the management of emergencies (risk analysis);c.a strategy for dealing with emergencies, including specification of the measures to be taken in a given emergency situation (emergency strategy);d.a document in which the functions of the personnel responsible for dealing with emergencies are described, together with the procedure for issuing warnings and alarms (emergency response organisation);e.a dossier on operational procedures in the event of an emergency (operational procedures).2 The supervisory authority may grant exemptions as long as the same level of safety is assured.3 The supervisory authority shall forward copies of inundation maps and operational procedures to the cantons concerned and to the Federal Office for Civil Protection (National Alarm Centre).Art. 26 Water alarm system   (Art. 11, WRFA)1 After consulting with the cantons concerned and the Federal Office for Civil Protection (FOCP), the Swiss Federal Office of Energy (SFOE) specifies which water retaining facilities with a reservoir with a capacity of less than 2 million cubic metres must be equipped with a water alarm system.2 A high risk in accordance with Article 11 paragraph 2 WRFA exists if, in the event of a sudden total collapse of the water retaining structure, at least one thousand people who are regularly in the near zone for a lengthy period of time would be at risk.3 The concept and technical composition of the water alarm system must be approved by the Federal Office for Civil Protection (FOCP).Art. 27 Plans for the evacuation of the population    (Art. 12 para. 1, WRFA)1 Based on the inundation maps, the cantons concerned prepare the plans for the evacuation of the population (evacuation plans).2 The cantons concerned shall grant public access to the evacuation plans and shall ensure that the population is provided with the necessary information.3 The cantons shall pass on a copy of the evacuation plans to the SFOE and the FOCP (National Alarm Centre).4 The cantons constantly review the evacuation plans and pass on any updates or amendments that may be made to the SFOE and the FOCP (National Alarm Centre).5 The FOCP is responsible for supervising the implementation of this provision.Art. 282 Arrangements in the event of a military threat   (Art. 12 para. 2, WRFA)In the event of a military threat, the Federal Civil Protection Crisis Management Board is responsible for making special arrangements in accordance with Article 2 paragraph 1 of the Ordinance of 2 March 20183 on the Federal Civil Protection Crisis Management Board.2 Amended by Annex 3 No II 3 of the O of 2 March 2018 on the Federal Civil Protection Crisis Management Board, in force since 1 April 2018 (AS 2018 1093).3 SR 520.17Chapter 3: Supervision  Art. 29 Federal supervisory authority   (Art. 22 WRFA)1 The Swiss Federal Office of Energy (SFOE) is the federal supervisory authority.2 The main duties of the SFOE are as follows:a.supervision of large water retaining facilities;b.overall supervision of water retaining facilities subject to supervision by the cantons;c.issuing guidelines and preparing other technical documents in cooperation with the cantons, universities, professional organisations and industry;d.promotion of research;e.securing expertise in cooperation with universities, cantons and professional organisations;f.ensuring the exchange of information at international level.3 The SFOE provides the cantons concerned with the following documentation in particular:a.rulings by means of which it declares water retaining facilities subject to the WRFA (Art. 2) or exempts them from the scope of application of the Act (Art. 3);b.the list of water retaining facilities that are subject to its supervision and are currently in operation (Art. 22 para. 1; Article 24, WRFA);c.planning approvals for the construction and modification of facilities, unless approval exists in accordance with other legislation (Art. 6, WRFA);d.acceptance reports produced after completion of construction work (Art. 9 para. 3);e.licences for putting installations into operation (Art. 7, WRFA);f.other rulings it issues in order to ensure safety (Art. 24; Art. 8, WRFA).Art. 30 Cantonal supervisory authorities   (Art. 23, WRFA)The main duties of the cantonal supervisory authorities are as follows: a.to supervise water retaining facilities that are not subject to direct supervision by the federal government;b.to report the following details in particular to the SFOE concerning the facilities they are responsible for supervising:1.the operator,2.the purpose,3.location coordinates, type and year of construction of the water retaining structure,4.the year in which the facility was put into operation,5.the geometric data;c.to submit an annual report on their supervisory activity to the SFOE by 31 March of the following year;d.to report to the SFOE on any unusual occurrences that could have an influence on the safety of the water retaining facilities they are responsible for supervising.Chapter 4: Final Provisions  Art. 31 Authority responsible for administrative criminal proceedings   (Art. 31, WRFA)In accordance with Article 31 paragraph 3 WRFA, the SFOE is the administrative authority responsible for prosecution and judgement.Art. 32 Repeal and amendment of previous legislation  The repeal and amendment of previous legislation is dealt with in the Annex.Art. 33 Transitional clauses  1 The approvals and licences that existed on commencement of this Ordinance remain legally binding.2 Operators of existing facilities must submit their emergency regulations within five years of the commencement of this Ordinance to the relevant supervisory authority for approval (Art. 11 para. 1b).3 Within one year of commencement of this Ordinance, the supervisory authority shall verify whether the experts meet the requirements specified in Article 19 paragraph 3.4 The SFOE shall hand over the documentation relating to water retaining facilities which, in accordance with previously existing legislation, it has been responsible for supervising, and which in accordance with the new legislation are now subject to supervision by the cantons, to the relevant cantonal supervisory authorities within two years of the commencement of this Ordinance. The cantons shall assume responsibility for the supervision of these facilities after the documentation has been handed over.5 The cantons concerned shall draw up evacuation plans within three years of the commencement of this Ordinance (Art. 27).Art. 34 Commencement  This Ordinance comes into force on 1 January 2013.Annex (Art. 32)Repeal and amendment of previous legislation IThe Water Retaining Facilities Ordinance of 7 December 19984 is repealed.II... 5 4 [AS 1999 4, 2003 3311 5165 Art. 22 para. 2 No 1]5 The amendments may be consulted under AS 2012 5995.