BSL Banking in Switzerland and Liechtenstein – October 2017
Jean-Luc Bochatay
In 2009, Switzerland officially committed to actively engaging in the development of conventional rules facilitating the exchange of information for tax purposes. Since then, the number of exchange of information instruments (“EOI”) has significantly increased and a growing number of States have committed to applying them.
The increase in proceedings for organisational failings calls for greater vigilance in the implementation of…
The Federal Council has opened a consultation on a preliminary draft revision of the Act…
Since the start of 2026, there have been three notable judgments concerning the tax treatment…
The tightening of anti-money laundering requirements is leading financial intermediaries to treat a lack of…
Switzerland faces a dual challenge: maintaining its competitiveness and appeal whilst ensuring investor protection and…