Search of bank documents under AClA
The bank account holder is entitled to request that the documents be sealed
Romain Dupuis
— 24 November 2023
In a ruling handed down in the context of criminal tax law proceedings, the Swiss Federal Supreme Court has upheld the appeal lodged by bank account holders who had been denied the right to request the sealing of the documentation produced (ruling 7B_99/2022 of September 28, 2023). The background can be briefly summarized as follows. On the authorization of the Federal Department of Finance, the Federal Tax Administration (FTA) is conducting an investigation into suspicions that two individuals and a[...]