{"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:\/\/staging.fbt-avocats.ch\/en\/tax-assistance-accorded-switzerland-new-dangers\/","title":{"rendered":"Tax Assistance Accorded by Switzerland: the (New) Dangers"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-7kdd2x-c22d37f8bf4c5a050f114773a2a2820d\">\n.flex_column.av-7kdd2x-c22d37f8bf4c5a050f114773a2a2820d{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-7kdd2x-c22d37f8bf4c5a050f114773a2a2820d av_one_full  avia-builder-el-0  avia-builder-el-no-sibling  first flex_column_div av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k34mwof4-681f3e7dbc79c9545fb35d430fcf3b83\">\n#top .av-special-heading.av-k34mwof4-681f3e7dbc79c9545fb35d430fcf3b83{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-k34mwof4-681f3e7dbc79c9545fb35d430fcf3b83 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-k34mwof4-681f3e7dbc79c9545fb35d430fcf3b83 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-k34mwof4-681f3e7dbc79c9545fb35d430fcf3b83 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-k34mwof4-681f3e7dbc79c9545fb35d430fcf3b83 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-k34mwof4-681f3e7dbc79c9545fb35d430fcf3b83 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-k34mwof4-681f3e7dbc79c9545fb35d430fcf3b83 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'><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\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-n0li1-1efd5b8de70b0482ad9634d49e9e839e\">\n#top .hr.hr-invisible.av-n0li1-1efd5b8de70b0482ad9634d49e9e839e{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-n0li1-1efd5b8de70b0482ad9634d49e9e839e 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 av-jo8swubq-4d99313958edac912d5a486b03395f2a '   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\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" 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href='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2019\/11\/BSL_2019_FR-Regulation-FBT.pdf'  class='avia-button av-2xjx3d-99b1dbbb988723417eeb7e83090f7245 av-link-btn avia-icon_select-no avia-size-large avia-position-left'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Read more\"><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":[],"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"],"yoast_head":"<!-- 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