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Swiss Federal Administrative Court hears Appeals in UBS Cases concerning Discretionary Trusts

October 2011
Barmes, M. / Breitenstein, S. / Neukomm, F.

On August 19, 2009, the Swiss Confederation and the United States of America concluded an agreement relating to the exchange of information regarding 4,450 bank accounts held directly or indirectly at UBS AG by US persons (the "UBS Agreement"). Pursuant to the UBS Agreement, a special taskforce established by the Swiss Federal Tax Administration (the "SFTA") was charged with processing information received from UBS in order to determine whether the account information was covered by the UBS Agreement and was therefore to be provided to the U.S. Internal Revenue Service (the "IRS").

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