{"id":18224,"date":"2019-11-18T17:08:56","date_gmt":"2019-11-18T16:08:56","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/?p=18224"},"modified":"2019-11-18T17:21:18","modified_gmt":"2019-11-18T16:21:18","slug":"tax-assistance-accorded-switzerland-new-dangers","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/tax-assistance-accorded-switzerland-new-dangers\/","title":{"rendered":"Tax Assistance Accorded by Switzerland: the (New) Dangers"},"content":{"rendered":"<div class=\"flex_column av_one_full  flex_column_div av-zero-column-padding first  avia-builder-el-0  avia-builder-el-no-sibling  \" style='border-radius:0px; '><p><div style='padding-bottom:10px; font-size:26px;' class='av-special-heading av-special-heading-h1  blockquote modern-quote  avia-builder-el-1  el_before_av_hr  avia-builder-el-first   av-inherit-size '><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Tax Assistance Accorded by Switzerland: the (New) Dangers<\/h1><div class ='av-subheading av-subheading_below  ' style='font-size:15px;'><p>BSL &#8211; November 2019<br \/>\nJean-Luc Bochatay, Michel Abt<\/p>\n<\/div><div class='special-heading-border'><div class='special-heading-inner-border' ><\/div><\/div><\/div><br \/>\n<div style='height:20px' class='hr hr-invisible   avia-builder-el-2  el_after_av_heading  el_before_av_textblock '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><div data-canvas-width=\"431.1431666666666\">\n<div class=\"textLayer\">\n<div data-canvas-width=\"318.9300803304\">In light of the recent Federal Tribunal (TF) ruling and our experience, we examine the recent practice of our authorities regarding \u201ctax cooperation\u201d, in particular as regards the notion of \u201cinformation likely to be relevant\u201d and the risks that it can trigger not only for the \u201cassumed\u201d taxpayer \u2013 the person initially targeted by a request for tax assistance \u2013 but also for persons and entities having been in contact with said taxpayer.<\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<\/div>\n<\/div>\n<\/div><\/section><br \/>\n<div style='height:20px' class='hr hr-invisible   avia-builder-el-4  el_after_av_textblock  el_before_av_button '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div><br \/>\n<div class='avia-button-wrap avia-button-left  avia-builder-el-5  el_after_av_hr  avia-builder-el-last  '><a href='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2019\/11\/BSL_2019_FR-Regulation-FBT.pdf'  class='avia-button   avia-icon_select-no avia-color-custom avia-size-large avia-position-left '  target=\"_blank\"  style='background-color:#44525f; border-color:#44525f; color:#ffffff; ' ><span class='avia_iconbox_title' >Read more<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":18,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85],"tags":[276],"datespeciale":[],"yst_prominent_words":[],"class_list":["post-18224","post","type-post","status-publish","format-standard","hentry","category-publications","tag-bsl-banking-in-switzerland-and-liechstenstein-en","competences-tax","auteurs-jean-luc-bochatay-en","auteurs-michel-abt-en","date-publication-2019-en","diffusion-groupe-fiscal-en","diffusion-publications-en"],"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/18224","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/comments?post=18224"}],"version-history":[{"count":0,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/18224\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=18224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=18224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=18224"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=18224"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=18224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}