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Today in legal history...

Monday, January 21, 2013

Switzerland court ruled UBS may not disclose US taxpayers' financial information
Sarah Steers at 12:00 AM ET

On January 21, 2010, the Swiss Administrative court ruled that 25 American taxpayers, all clients of Swiss banking giant UBS, need not disclose their financial information to the US Internal Revenue Service (IRS). This decision reversed a ruling by the Swiss Federal Tax administration that would have forced disclosure. Per the court, failure to file a W-9 containing information about offshore finances does not rise to the level of tax fraud, which would have triggered a disclosure requirement. This decision could not be appealed.

Coat of arms of Switzerland

Learn more about UBS from the JURIST news archive.

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