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Mood "Compliance"

No information is provided in cases where data were stolen in Switzerland

12. Mai 2017
Lesezeit: 1 min
Auch verfügbar in:
Of Counsel (AIA, CRS, FATCA)

France will not obtain any tax information concerning a couple whose data had been among the client data stolen from HSBC in Geneva and who had been targeted by the French tax authorities. The Federal Tax Authority had wanted to fulfil France’s request and had granted administrative assistance but was then stopped by the Federal Administrative Court. The court agreed with the couple and ruled that if data have been obtained illegally, administrative assistance must not be granted. The Federal Supreme Court has now confirmed this ruling.

With the latest ruling the Federal Supreme Court complements the rules governing requests for administrative assistance based on information that has been obtained illegally. Only recently a landmark ruling was published: France’s request for administrative assistance in the case of a UBS client was approved even though it was based on stolen data, the difference being that the data had not been stolen in Switzerland but from an UBS branch in France.