Mutual Legal Assistance in Tax Matters – A Swiss Revolution
| Published date | 01 June 2009 |
| Date | 01 June 2009 |
| DOI | 10.1177/203228440901a00104 |
| Author | Sonja Maeder |
| Subject Matter | Analysis & Opinions |
New Journal of Eur opean Crimina l Law – Special Edit ion 17
MUTUal leGal assIsTanCe In Tax
MaTTeRs – a sWIss RevolUTIon
S M*
1. INTRODUCTION
Early in 2008, a n article was published in the Journal of Europe an Criminal Law1, on
Mutual Judic ial Assistance between Switz erland and t he EU States. It contained an
overview of Mutual Judicial Assis tance between Switz erland and the EU States with
emphasis on the development of Mutua l Judicia l A ssistance under the Schengen
Agreements and in par ticular in the framework of ta x oences.
Some very recent developments in the framework of mutua l assis tance i n ta x
matters justif y an update of the situation described previously.
Although Switzerland has since the 1990s undertaken a shi from a country
promoting ‘bank-secrecy’ to being one of t he most tra nsparent state s in Europe,
providing judicial assistance in a very wide manner, in particula r to EU countries and
to the United States, it continues to be oen perceived as a sha dowy refuge for crime
and its proceeds.
is is in particular due to the fact that Switz erland has consistently expressed
reluctance to grant judicial assista nce for tax oences on the basis that tax evasion
does not constitute a criminal oence in Switzerland. Switzerland consistently refused
to grant mutual judicial and administrat ive assi stance with this respect, making
reservations to al l agreements it entered in order to safeguard its position.
Despite being oen called a tax haven and being subject, for some years, to criticism
for not providing a ssistance for tax oences , Switzerland resisted t he international
pressure, determined to protect it s bank secrecy and nancial ma rket by all means.
However, recent events, widely reported in the Swiss and international press, have
raised many questions ab out the protection of bank secrecy in Switzerland and the
Swiss policy in mutua l assistance in tax matters.
* LALIVE Attorneys-at-Law, Geneva, Switzerla nd: www.lalive.ch. For any correspondence:
smaeder@lalive.ch.
1 See Marc Henzelin, Sonja Maeder, “Mutual Judicial Assistan ce betwe en Switze rland an d the EU
States” JECL, Volume 3, Issue 1 (page s 49 to 62).
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