351.1 6 Mutual Assistance a. the requesting State agrees; b. in the case of paragraph 4 letter b, the authority gives its consent; or c. the claim has been recognised by a Swiss court. Article 60 applies to fiscal liens. 7 Objects and assets to which Switzerland is entitled according to an asset sharing agreement based on the Federal Act of 19 March 2004114 on the Division of Forfeited Assets shall not be handed over in accordance with paragraph 1.115 Chapter 2 Section 1 Procedure Requests for Mutual Assistance Art. 75 Authorisation for requesting mutual assistance Requests for assistance may be submitted by authorities that are competent to investigate offences or make decisions in other proceedings to which this Act is applicable. 1 Swiss authorities may also accept requests for the execution of procedural acts from the parties authorised to make them if those acts are incumbent upon the parties under the laws of the requesting State. 2 The Federal Office shall make requests for mutual assistance that is needed outside criminal proceedings.116 3 Art. 75a117 Police requests The commissioners of police of the Confederation and of the cantons may make a request under Article 63 on their own behalf and may grant such requests emanating from foreign authorities. 1 2 The following requests are excluded: a. requests which necessitate the use of procedural compulsion; b. requests for information or measures in proceedings regarding extradition, transfer of proceedings and execution of criminal judgments; c. requests for the handing over of criminal decisions or criminal files. Art. 76 Content and documents In addition to the information and documents required by Article 28, the following shall be specified in or enclosed with a request: 114 115 a. in requests for service: the name and address of the recipient and his position in the proceedings as well as the type of document to be served; b. with requests for transit: one of the documents listed in Article 41; c. with requests for search of persons or rooms, for seizure or handing over of objects: confirmation that these measures are permitted in the requesting State. SR 312.4 Inserted by Annex No 2 of the FA of 19 March 2004 on the Division of Forfeited Assets, in force since 1 August 2004 (AS 2004 3503; BBl 2002 441). 116 Inserted by No I of the FA of 4 Oct. 1996, in force since 1 Feb. 1997 (AS 1997 114; BBl 1995 III 1). 117 Inserted by No I of the FA of 4 Oct. 1996, in force since 1 Feb. 1997 (AS 1997 114; BBl 1995 III 1). 28