Law & Numbers - News Tax

Franco-Swiss Tax Treaty Amendment and Banking Secrecy

18.11.2009 (France)

The Swiss Federal Department of Finance indicated in a communication dated September 14 2009, that the tax treaty amendment was concluded with the endorsement of France's model agreement on exchange of information in tax matters developed by OECD.

The Swiss Federal Department of Finances indicated in a communication dated September 14 2009, that the tax treaty amendment was concluded with the endorsement of France's model agreement on exchange of information in tax matters developed by OECD. A request for assistance must clearly identify the taxpayer concerned and the bank concerned.
The Swiss government confirms that it does not lend administrative assistance to a foreign tax authority if the request for assistance does not identify clearly the relevant bank.
Accuracy is important and shows that it is not possible for a State to "go fishing" for information to clarify the tax affairs of a certain taxpayer.

For further information, Please contact Marylène BONNY-GRANDIL:
marylene.bonnygrandil@altexisnet.com





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